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Latest news & developments

17 May 2024

It’s official : the new copyright regime does not apply to the IT sector

The Constitutional court rejects the actions introduced by several software designers and IT companies for the cancellation of the legislative provision which excludes income relating to computer programs from the specific copyright tax regime. Officially back to its roots The new copyrights regime has been modified by the program-law of 26 December 2022 (see our

15 May 2024

VAT in the Digital Age (ViDA): no EU approval yet

What happened? On 14 May 2024, after extensive consultation and negotiation, the EU Finance Ministers at ECOFIN debated the revised VAT in the Digital Age (ViDA) package released by the European Commission (EC) on 8 May 2024. During the ECOFIN debate, one Member State raised a concern in relation to the platform rules and this

3 May 2024

New withholding tax exemption for variable shifts adopted in Parliament

On 3 May 2024, the Belgian Parliament adopted the law concerning the new exemption of withholding tax for shift work with variable shifts. The law introduces the “variant bis”, aiming to ensure clarity and legal security, mitigating recent judicial decisions that restricted the definition of qualifying shift. For more information, we refer to our previous

2 May 2024

Investment deduction rates for tax year 2025 published

The percentages of the investment deduction for investments made during the taxable period linked to tax year 2025 until 31 December 2024 have been published. Please find below an overview of the percentages that apply for companies. One-off investment deduction Patents, environmentally friendly investments for research and development, energy-saving investments and smoke extraction or ventilation

19 April 2024

Adapted tax provisions regarding ‘judicial reorganisations’ offer new opportunities… and challenges

Recent adjustments of tax provisions regarding ‘judicial reorganizations’ offer new opportunities and challenges for distressed companies and their creditors. Most of these adjustments, aligning tax law with the updated insolvency law, entered into force with retroactive effect to 1 September 2023.  The law of 28 December 2023 containing various tax measures has adapted the tax