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Van vrijstelling naar belasting: Wallonië belast opnieuw industriële investeringen

Tax

From 1 January 2026, Wallonia ends nearly 20 years of tax exemptions under the Marshall Plan and reinstates property tax, the compensatory industrial tax and the municipal motive power tax for industrial investments made since 2006. The reform significantly increases the tax burden for many companies and requires a detailed analysis of past and recent investments to understand the financial impact.

| 5 min read | 10 Feb 2026

Covid-19 - Tax and social security implications on cross-border employment

Covid-19

The recent outbreak of the Covid-19 crisis may have a significant impact on the overall income tax situation of individuals, following a disruption in their working pattern. Measures taken by the different governments often oblige employees to work from home, which will impact the application of any tax treaty. As the measures taken by the Belgian government are evolving rapidly, we hereby provide you with an overview of the measures already adopted. We will then also reflect on the question of what the future will bring.

Nadia Clinckspoor

| 26 May 2020

Future trend: home working

Covid-19

Employers will, most likely, make sure that employees can work from home. For employees working from home temporarily due to the Covid-19 crisis, a tax-free cost allowance can be paid in exemption from social security contributions. This allowance covers all kinds of small costs associated with home working. No specific home working agreement is required to pay it.

Nadia Clinckspoor

| 18 May 2020

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