News
Overview disallowed expenses TY 2026
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).
Right to VAT deduction after the expiry date: circular clarifies scope of Biosafe ruling in Belgium
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.
Overview disallowed expenses TY 2025
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 2024 (and related tax year 2025).
Overview disallowed expenses TY 2024
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 2023 (and related tax year 2024).
Overview disallowed expenses TY 2023
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 2022 (and related tax year 2023).