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
Wage withholding tax exemption – New circular letter provides an update on the partial wage withholding tax exemption for night and shift work
Context On 31 July 2025, the Minister of Finance released a long-anticipated circular letter detailing significant updates to the partial wage withholding tax exemption for night and shift work. The introduction of the Bis Variant, coupled with recent case law, contributed to increased complexity, and varied interpretations of certain regulations, leading to uncertainty among applicants.
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
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
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
De Wever I – Federal government agreement – Main considerations from a corporate income tax perspective
On 31 January 2025 a new Belgian federal government agreement was reached by the so-called ‘Arizona’ coalition. This federal government agreement contains – amongst others – various new tax measures and related changes to the existing legislation with a focus to reduce the tax burden on labour, to increase Belgium’s competitiveness and to try to
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
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
