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.
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.
In the context of the Pillar II legislation, the Belgian tax administration (i.e. the FPS Finance) recently published the template for the Qualified Domestic Minimum Top-Up Tax return.
When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.
Many owners of a foreign holiday homes rent out this home - usually furnished - to maximize the return on their investment. The Belgian tax administration has this in its sights and tries to tax a portion of the rental income. However, this violates double taxation treaties, which has now also been confirmed by recent case law.
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.
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