"From DBI exemption and DBI investment companies to investment deduction and reduced rate. New rules and conditions for large and small enterprises."
Welcome to our guide to the tax measures from the coalition agreement of the De Wever federal government. Although the final legal texts have only just become available, we will take you through the main points as described in the coalition agreement. For the time being, this information is therefore based mainly on the text of the coalition agreement as of 31 January 2025 and to a limited extent on bills already submitted to the Chamber of Representatives.
In addition, the concrete details of many measures are still unknown and we will have to wait for the legislative process to gain a clearer picture. Despite this, we would like to provide a simple overview in this guide of the expected tax changes, citing the most relevant provisions. Read on to find out how these measures may affect you!
This information will be updated regularly until draft legal texts are available, which we will then provide in our newsletters and on our website. If you have any questions or concerns about specific topics, don’t hesitate to contact your trusted adviser at Grant Thornton. We will be ready to help you.
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Coalition agreement
Corporate Tax
Coalition agreement
Personal Income Tax
"From liquidation reserve and solidarity contribution to copyrights and inpatriate regime. New rules and conditions for various tax benefits."
Coalition agreement
VAT
"From company bicycles and VAT rates to the white cash register and modernization of the penalty policy. New rules and conditions for various VAT aspects."
Coalition agreement
Procedure
"Procedure changes: From assessment and control periods to tax penalties and tax havens. New rules and conditions for various tax procedures."