News articles written by Christoph Zenner

New law providing various provisions – Key tax changes adopted by the Chamber

17 December 2025

On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions.  This legislation encompasses both corporate and personal income tax measures, alongside significant updates to tax procedures.  From a corporate tax perspective, here are the key measures adopted:   The “Sicav RDT / DBI Bevek” regime remains applicable, but a 5% tax will

2026 Budget agreement – Tax and social measures

24 November 2025

Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spending cuts and 40% new revenue streams.  A projected €9.2 billion is earmarked for 2029, increasing to €10 billion by 2030. This funding will come from salary indexation adjustments, targeted VAT hikes,

The first tax measures of the new government adopted

18 July 2025

On 17 July 2025, the Chamber adopted a first set of tax measures. The other measures included in the Easter agreement are part of the draft law containing various provisions, which is currently under review at the Chamber. The main measures adopted are as follows: From a corporate tax and and employer perspective: Participation exemption

The Belgian government Easter Agreement: what is relevant from a tax perspective?

17 April 2025

On Friday, 11 April, the Council of Ministers approved a draft program bill named the “Easter agreement.” This bill includes among others the first wave of tax measures that will be effective in the assessment year 2026 or from 1 July 2025.   Gradually, the decisions become clear and the key tax changes are the following: 

The Impact on doing business globally and in Europe of the US Presidency

11 March 2025

As the US is the largest economy globally, the economic policies of a US presidency play a crucial role in the dynamics of the global economy, influencing supply chains and affecting the remote work landscape worldwide. US presidents can use a range of policies that can either stimulate or hinder foreign, inbound or outbound trade,

New Belgian Federal Government Agreement and Upcoming Tax Reform and its impact on Entrepreneurship & Economic Climate in Belgium

1 February 2025

On January 31, 2025, Belgium presented a new federal government agreement announcing major tax policy changes that will affect entrepreneurship and competitiveness. Some first key highlights based on the info currently available: Competitiveness: labour costs for low and middle incomes will be reduced, but the impact might be mitigated due to updated compensation practices related

Belgian Minister of Finance confirms intention to mandate B2B e-invoicing

9 November 2021

In his policy note, the Belgian Minister of Finance, Mr Van Peteghem, confirmed the intention to gradually make electronic invoicing mandatory for businesses-to-business (B2B) transactions. The measure is aimed at reducing the Belgian VAT gap, which is the difference between the expected VAT revenues and the VAT revenues that are effectively collected. For the year