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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.
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