Belgian tax reform 2026: tax and social measures of the programme law
Last night, the Programme law was adopted by the country’s Parliament in plenary session. This Programme law introduces a wide range of fiscal, social, and economic measures, many of which will have an immediate and significant impact on businesses, employers, and individuals. Below is an overview of its key provisions. Tax measures Annual tax on
Updated Belgian inpatriate tax regime — New circular letter greenlights retroactive adjustments to employment contracts
On 1 April 2026, the Belgian tax authorities (BTA) published Circular letter 2026/C/51, providing commentary on the amendments made by the Law of 18 December 2025 to the special tax regime for inpatriate taxpayers (BBIB) and for inpatriate researchers (BBIO). The changes apply to remuneration paid or granted as from 1 January 2025. Without providing an overly extensive explanation of the special
Tax bites podcast – International Tax Strategy for 2026: Aligning global tax policy changes with business operations
This podcast covers key points from our 6 February 2026 international tax webinar, including the Side‑by‑Side Package, updates on trade and tariffs, work mobility, and changes to the OECD Commentary. We also discuss expectations for 2026. If you’re interested in learning more or accessing the full webinar recording, please contact one of the presenters. Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-62-international-tax-strategy-for-2026-aligning-global-tax-policy-changes-with-business-operations.html About the speakers
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
Flanders advances pay‑transparency transposition for the public sector
The Flemish Government approved a draft decree to partially implement the EU Pay Transparency Directive (EU 2023/970) for the Flemish public sector, taking effect on 7 June 2026. Scope Applies to Flemish services, local authorities, and educational institutions and their staff (public sector under Flemish jurisdiction). Right to information Employees may request written information on
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
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).
What does the new government have in store in terms of Reward?
Late Friday night, the negotiators for a federal government reached an agreement that established the framework for the next four years. Below, we highlight some key elements that may affect reward practices of Belgian employers. Several envisaged measures may require employers to rethink their current reward mix: Flexible Remuneration: a legal framework is expected which
