Corporate Tax
Coalition agreement"From DBI exemption and DBI investment companies to investment deduction and reduced rate. New rules and conditions for large and small enterprises."
What is the current status of the fiscal reforms?
The De Wever government's tax reform is not a "Big Bang " but a process that is being rolled out in stages. To provide more clarity about this complex area, we have divided the measures into two categories.
- Category 1: Already decided and published – These are the measures that have gone through the whole legislative process. They have been voted on, published in the Belgian Official Gazette and have a clear date of entry into force.
- Category 2: In preparation or political agreement – A political agreement already exists or a draft law has already been submitted for measures in this category, but the details have not yet been finalised and the parameters may still change.
We will regularly refer to these two categories in this update. This article has been updated to the end of January 2026 and includes a non-exhaustive overview of the tax changes introduced in 2025 and those that can still be expected.
If you have any questions or concerns about specific topics, please contact your Trusted Advisor at Grant Thornton. We are here to help!
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Personal Income Tax
Coalition agreement"From liquidation reserve and solidarity contribution to copyrights and inpatriate regime. New rules and conditions for various tax benefits."
VAT
Coalition agreement"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."
Procedure
Coalition agreement"Procedure changes: From assessment and control periods to tax penalties and tax havens. New rules and conditions for various tax procedures."
