News
New investment deduction: investment lists published at the last minute
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.
Belgium approves minimum taxation of 15% for large groups (Pillar 2)
On December 14, 2023, the parliament approved the introduction of the so-called minimum taxation. This is the Belgian implementation of the EU Pillar Two Directive (and aligns to a large extent with the OECD pillar 2 plans). The objective of this minimum taxation is to subject entities that are part of large corporate groups to an effective tax rate of at least 15%. The minimum tax will apply to taxable periods commencing as of December 31, 2023.