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
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
Tax Bites podcast – Belgium’s new government agreement: First insights
Welcome to our Tax Bites podcast series. In this episode, we bring together several colleagues who have closely monitored the recent Belgian government negotiations. Join us as we delve into the newly agreed measures at the Belgian government level. About the speakers Bart Van den Bussche Willem Vandromme Véronqiue De Brabanter Pieter Déré (Host) Missed
De Wever I – Federal government agreement – Main considerations from a tax perspective
Further to the new Belgian federal government agreement which was reached on 31 January 2025, various new tax measures and related changes can be expected soon. Hereafter we will provide you with a (non-exhaustive) overview of the key changes included in said agreement. Note that all of these announced measures can still be subject to
New Belgian Federal Government Agreement and Upcoming Tax Reform and its impact on Entrepreneurship & Economic Climate in Belgium
On January 31, 2025, Belgium presented a new federal government agreement announcing major tax policy changes that will affect entrepreneurship and competitiveness. Some first key highlights based on the info currently available: Competitiveness: labour costs for low and middle incomes will be reduced, but the impact might be mitigated due to updated compensation practices related
New withholding tax exemption for variable shifts adopted in Parliament
On 3 May 2024, the Belgian Parliament adopted the law concerning the new exemption of withholding tax for shift work with variable shifts. The law introduces the “variant bis”, aiming to ensure clarity and legal security, mitigating recent judicial decisions that restricted the definition of qualifying shift. For more information, we refer to our previous
End of the “old” special tax regime for expatriates: key changes starting January 2024
As of January 2024, the special tax regime applicable to certain expatriates in Belgium under the administrative tolerance (i.e. Circulaire n°Ci.RH.624/325.294 dd august 08.1983) has come to an end. If you are an expatriate who was in scope of the ‘old’ special tax regime until the end of December 2023, it is crucial to understand
R&D Wage withholding tax exemption – Strict interpretation of start dates confirmed in case law leading to altered interpretation of fiscal authorities
The tax audits with respect to the application of the partial withholding tax exemption for research and development with respect to income year 2021 are ongoing. With recent case law on the subject, two critical elements should be considered during these types of audit. Upfront notification with Belspo Recent case law of the Belgian Court
