Are you starting your own business or are you already an entrepreneur and in doubt as to whether your current form of business is still optimal? The choice between a sole proprietorship and a corporation has important tax, legal and financial consequences. In this article, we clearly outline the differences.

As from 1 January 2026, Belgium will introduce new and more extensive VAT revision rules for renovation or improvement works carried out on immovable business assets. A recent draft VAT law amends the provisions of the Belgian VAT Code relating to VAT revision mechanisms.

On 30 December 2025, a comprehensive law containing various provisions was published in the Belgian Official Gazette. It contains a wide range of tax measures, most of which take effect from tax year 2026. We summarize the main changes for you.