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In 2008, a tax-advantaged copyright regime for individuals was introduced. Such payments increasingly became a standard part of the compensation package for software developers, among others. Because this was not the legislature’s intention, the preferential regime was reformed in 2023, and the IT sector was definitively excluded. The Act of July 10, 2026, changes this once again.

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 2026 (and related tax year 2027).

In early April, the tax authorities published an additional extension through Sept. 30, 2026 for filing the first-ever QDMTT and IIR returns under the Pillar II legislation.

Yesterday, the House approved the much-discussed introduction of the capital gains tax (on financial assets) in a marathon session.

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.