Investment deduction certificate – application deadline to be postponed
Further to our previous updates on the thematic investment deduction (see our newsflash of 16 January 2025 and our newsflash on the Royal Decree of 28 July 2025), the Flemish region recently announced on its website that an additional extension to the deadline for submitting certificate applications will be granted. This is, however, still subject to formal enactment by Royal Decree. Taxpayers must obtain a certificate
EU Commission publishes guidance on the Packaging and Packaging Waste Regulation (PPWR)
On 30 March 2026, the European Commission published a guidance document and an accompanying set of Frequently Asked Questions (FAQs) on the implementation of the Packaging and Packaging Waste Regulation (PPWR) (Regulation (EU) 2025/40). These documents aim to facilitate the uniform application of the new packaging rules across the EU and to simplify compliance for economic operators and Member States. Background The
ECGT Directive: Prove Your Sustainability Claims Are True!
The Directive on Empowering Consumers for the Green Transition (ECGT), adopted in February 2024, marks a key milestone in ensuring consumers receive relevant and accurate information about the environmental performance and characteristics of the products and services they purchase. It amends existing EU consumer protection laws to address misleading environmental claims and unverified sustainability labels.
Update regarding the Energy-Saving Investment Deduction: Attention for all companies claiming the Energy-Saving Investment Deduction with respect to investments made in the Flemish region: due date postponed
Companies investing in fixed assets used for more rational energy consumption, improving industrial processes for energy reasons and for energy recovery in industry, may qualify for a tax benefit through the Energy-Saving Investment Deduction. In order to claim the Energy-Saving Investment Deduction, a certificate should be obtained from the competent Administration of the Region where
The EU proposes sharper Carbon Border Rules: EC proposes key amendments ahead of the 2026 definitive CBAM phase
The European Commission (EC) has published a legislative proposal to amend the EU Carbon Border Adjustment Mechanism (CBAM) Regulation. The proposed amendments include simplifications for importers of small quantities and more strict enforcement measures. The EC main adjustments to fine tune the CBAM for the financial phase While the EC has reaffirmed its commitment to
Upcoming due date for submitting investment deduction applications for certificates: 31 March 2025
As the year progresses, it is important to remain vigilant about upcoming deadlines in relation to the Belgian investment deduction (tax credit) regime, specifically the deadline for submitting the application form to obtain a certificate is approaching. Please find below an overview of the submission deadlines for the R&D investment deduction (tax credit) and energy-saving investment
Federal government agreement – Main considerations from a tax incentive perspective
The new Belgian Federal Government Agreement for 2025-2029 introduces a number of reforms aimed at creating a resilient, innovative and sustainable economy capable of competing on the global stage while simultaneously investing in a sustainable future. In order to achieve this objective, the government will take measures aimed at stimulating innovation, circularity and reducing costs
EUDR update: What does the EU Parliament vote mean for companies?
Last week, the European Parliament adopted a motion that confirms the one-year delay in the Regulation’s application proposed by the European Commission and approved by the EU Council last month (1). However, the MEPs also passed a new amendment establishing a ‘no-risk’ country category. The fate of this amendment, along with the one-year delay, now
