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“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2026 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

The De Wever government is raising tax rates on profit distributions for small companies, placing an extra tax burden on SMEs. According to Frederik De Graeve, these measures aren’t a fair reform, but a quick fix for budget problems that are affecting the entire economy. The tax rate increases are being sold as a fight against abuse, but in reality they hit every small business. This policy leads to lower investment, higher prices and a general tax increase that affects entrepreneurs, employees and consumers. Frederik calls for a targeted and consistent approach to abuse, rather than general tax increases.

On 17 November 2025, the Belgian tax authorities announced that the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) return has been extended to 30 June 2026.

Daily Allowance for Foreign Business Trips

Didier Engels heads Engels Ramen en Deuren together with his brothers Christophe and Cedric. When they took over as the third generation, each quickly found their specialisation and pumped new energy into the company.

Living in your second residence abroad can have unexpected tax implications for your estate. This text explains how to avoid double taxation of your estate and why seeking advice beforehand is important.

Belgium's New Capital Gains Tax: What You Need to Know

Starting 1 January 2026, all Belgian VAT-registered businesses must issue structured electronic invoices for B2B transactions. This article outlines the formal requirements for invoices, including mandatory content, language, and currency rules. It also explains the legal consequences of non-compliance, such as VAT deduction refusal and penalties, and highlights the importance of invoice accuracy and supporting documentation.

The article discusses how SMEs can reduce the tax burden on dividend distributions by reserving profits in a liquidation reserve. It discusses the benefits of the asymmetric allocation of this reserve where there is a mixed shareholder profile, enabling different share classes to be created to optimise tax benefits. The Tax Ruling Committee has confirmed that this approach is not considered to be a form of tax abuse. With a timely amendment to the articles of association, companies with mixed shareholder profiles can make the most of the liquidation reserve.

The ecological transition for SMEs: an overview

Be careful if you gift the bare ownership of your company’s shares to your children but are still counting on the liquidation reserves you have formed

Learn about the benefits of mandatory e-invoicing in Belgium, set to enhance efficiency, reduce VAT fraud, and support digital transformation

Explore the evolving landscape of car expenses tax deductibility, including new rules for non-zero emission and hybrid cars, and what you need to know for corporate and personal tax purposes.

Prepare your wealth tax declaration with our guide. Discover the key changes since 1 January 2024 and ensure that your tax return is submitted on time and correctly by the deadline of 31 March 2025

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2025 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

Discover the new rules on financial subcontracting in the construction, meat and house removal sectors from 2025. Find out how this legislation tackles social dumping and what sanctions apply.