Recently, the legislator has put the tax neutrality of silent sister mergers without the issuance of new shares into legislation. This ends a period of uncertainty surrounding the tax treatment of such mergers. Nevertheless, the question remains whether silent sister mergers implemented before the new rules came into force can still enjoy tax neutrality.
The end of the year is approaching, and with it, the final periodic VAT return for 2025. What are the most important points to consider when preparing your last VAT return of the year? In addition to these focus areas, we also look ahead to the most recent legislative changes and VAT obligations for 2026.
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.
The Belgian tax authorities confirmed at the last minute on 17 November 2025 that the QDMTT filing deadline of 30 November 2025 will be exceptionally extended to 30 June 2026. The decision likely reflects the substantial practical uncertainties that persist in relation to this filing requirement. More clarification below.
With the new capital gains tax (formerly called "solidarity contribution") of 10% on financial assets, Belgium can also count itself among the countries that tax capital gains. However, different rules apply to model investors versus shareholders with a substantial interest of at least 20% in a company.
From Jan. 1, 2026 - subject to approval of the law - a capital gains tax will be introduced that also targets crypto profits. At the same time, an international data exchange will be launched for information related to crypto accounts.
On 9 October 2025, a draft law was submitted to the federal parliament that mainly contains technical clarifications regarding the rules surrounding the minimum tax (Pillar II) in Belgium.
As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2025 (and related tax year 2026).
The Belgian VAT administration recently published a circular explaining the consequences of the European Biosafe ruling (Court of Justice - case C-8/17 of April 12, 2018, Biosafe) in Belgian practice (Circular 2025/C/23 of April 28, 2025). This circular clarifies in which cases a taxpayer can still exercise their right to VAT deduction after the standard expiry date and explains the (strict) conditions that must be complied with in this regard.
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