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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.

In this article, you’ll find a practical overview of the latest HR measures for both employers and employees. What changes should you take in mind in the coming weeks and months? Which obligations need to be fulfilled before year-end? And what developments will 2026 bring?

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.