Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage
On 17 December 2025 (officially published on the Chamber’s website on 13 January 2026), the Belgian Government introduced a new draft bill to reform personal income tax. As part of these measures, the government aims to reduce the pressure on gross wages for employees and company directors by limiting the conversion of gross wages into
Belgium’s comprehensive capital gains tax changes: key updates and implications starting January 2026
As indicated in our Newsflash of July 8, 2025, capital gains on financial assets will become taxable as of January 1,2026. We have summed up and updated below how this capital gain tax (CGT) will work based on the latest version available. Kindly be advised that the draft legislation is expected to be published on
New law providing various provisions – Key tax changes adopted by the Chamber
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
Belgium’s Expat Regime – Key takeaways from the new legislation
Last Friday, the parliament approved various important tax measures, including the changes to the special tax regime for inbound employees and researchers. While the text is yet to be published in the Official Gazette, it is essential to highlight that these changes will take effect retroactively from 1 January 2025 (except for social security purposes).
2026 Budget agreement – Tax and social measures
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,
Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality
On 16 June 2023, the ‘simplified side stream merger’ (vereenvoudigde zusterfusie / fusion simplifiée entre soeurs) was introduced in the Code of Companies and Associations and in the Income Tax Code. However, even in case all conditions were fulfilled, the transaction could not entirely take place tax neutrally due to ‘imperfections’ in the corporate income
Significant update for family businesses in Flanders
On 3 October 2025, the Flemish Government gave preliminary approval to a draft decree that will bring substantial changes to the preferential tax regime for family businesses, particularly affecting those with residential real estate assets. These reforms are set to take effect on 1 January 2026 and will exclude residential real estate and building land
Belgian government updates e-invoicing FAQ: Key changes and compliance guidelines
The Belgian authorities have published on 7 October 2025 a few important updates to its electronic invoicing (e-invoicing) Frequently Asked Questions (FAQ), providing further clarity on the upcoming mandatory e-invoicing regime effective from 1 January 2026. The deadline of 1 January 2026 remains unchanged, providing Belgian businesses with a limited timeframe to prepare for
