In 2008, a tax-advantaged copyright regime for individuals was introduced. Such payments increasingly became a standard part of the compensation package for software developers, among others. Because this was not the legislature’s intention, the preferential regime was reformed in 2023, and the IT sector was definitively excluded. The Act of July 10, 2026, changes this once again.
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 2026 (and related tax year 2027).
In early April, the tax authorities published an additional extension through Sept. 30, 2026 for filing the first-ever QDMTT and IIR returns under the Pillar II legislation.
Yesterday, the House approved the much-discussed introduction of the capital gains tax (on financial assets) in a marathon session.
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.
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.
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. This new capital gains tax does not only target individuals subject to personal income tax. Certain non-profit institutions subject to the legal entities tax also fall within the scope of the new regulation. This capital gains tax is in addition to the annual patrimony tax.
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.
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