Belgian Government Summer Agreement – 21 July 2025
On 21 July 2025, the Belgian government reached a summer agreement to implement reforms in the fields of pensions, the labour market, healthcare, and income tax. This agreement needs to be incorporated into draft legislation, which still requires approval through the legislative process. A high-level summary of the envisaged measures in the fields of
The first tax measures of the new government adopted
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
Royal Decree confirms Peppol as default option for electronic invoicing
Starting on 1 January 2026, Belgium will implement mandatory structured electronic invoicing for most B2B transactions between Belgian established and VAT-registered businesses. Today, a Royal Decree was published formalising that Peppol will be the default method for issuing invoices. In detail The most important items included in the Royal Decree are the following: For transactions
New draft bill with respect to the taxation of capital gains realised upon the disposal of financial assets
The 10% capital gain tax As of January 1, 2026, as per the new (draft) article 90, 9° c) of the ITC 92, capital gains realised upon the disposal of financial assets -beyond the scope of a professional activity but within the scope of the normal management of the private estate – will be taxed
Belgian coalition agreement: Introduction of near real-time reporting by 2028
The coalition agreement of the Belgian federal government includes the introduction of a near real-time reporting obligation by 2028. This e-reporting requirement will be introduced alongside the mandatory B2B e-invoicing obligation, which will become applicable from 1 January 2026 for most transactions between Belgian VAT-registered and established businesses. These initiatives are part of a broader
The Belgian government Easter Agreement: what is relevant from a tax perspective?
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:
New version of the draft Belgian QDMTT return released
On 10 April 2025, the Belgian tax authorities published a new version of the draft Belgian Qualified Domestic Minimum Top-up Tax return (also referred to as QDMTT return) to be submitted by Belgian entities subject to the Belgian law introducing a global minimum tax (or Pillar 2). This new version is an update of the
Innovating healthcare and the health industry
In the 200-page government agreement, a significant number of pages focus on measures to ensure an innovating healthcare. Many of the measures taken are particularly relevant for the health industry. The coalition agreement presented by the new federal government sets a promising stage for the pharmaceutical, biotech and more in general the health industry in
