New withholding requirement as of May 1, 2026
2026-04-20T09:19:31+02:00As of May 1, 2026, a new withholding obligation will apply to clients and contractors who have work carried out in the construction or cleaning sector.
As of May 1, 2026, a new withholding obligation will apply to clients and contractors who have work carried out in the construction or cleaning sector.
Under certain conditions, employees and company managers can receive, through their employer/company, a "tax-free" maximum flat rate per kWh regarding the reimbursement of electricity costs for charging the company car (electric or plug-in-hybrid) at home. CREG rates are determined and published quarterly and by region.
The year 2025 is drawing to a close. The ideal time to look at some important optimizations within corporate tax. In this article you will discover some practical year-end tips and thoughts on corporate tax.
The end of 2025 is approaching. The ideal time to optimize your personal income taxes for the ongoing year. What can you do before year-end to make the most of available tax benefits? Discover some valuable tips.
In May 2024, the investment deduction was reformed for all investments made or established as of 1 January 2025. Through a Royal Decree of 20 December 2024, published in the Belgian Official Gazette on 31 December 2024, the legislator clarifies which investments are eligible for the new thematic deduction. In this article, you will find a summary of the published investment lists.
If you, as an entrepreneur, invest in new tangible or intangible fixed assets used for your business activities in Belgium, you can claim the investment deduction. Through the investment deduction, sole traders and companies receive a tax deduction higher than the acquisition or investment value of the investments concerned.
On December 14, 2023, the parliament approved the introduction of the so-called minimum taxation. This is the Belgian implementation of the EU Pillar Two Directive (and aligns to a large extent with the OECD pillar 2 plans). The objective of this minimum taxation is to subject entities that are part of large corporate groups to an effective tax rate of at least 15%. The minimum tax will apply to taxable periods commencing as of December 31, 2023.
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