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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.

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.