Belgium: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Reform Of Personal Income Tax Counters Disproportionate Lump‑sum Benefits

The law of 17 December 2025 on the reform of personal income tax introduces a measure aimed at countering the disproportionate granting of lump-sum benefits in kind (BIK).

LL

Loyens & Loeff

Belgium's New Exit Tax On Shareholders

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

Belgium Commercial

SB

Simont Braun

Second Phase Of Belgian Tax Reform Approved By Parliament

In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented.

LL

Loyens & Loeff

The Belgian New Capital Gains Tax On Financial Assets

The federal government is asking the wealthiest individuals ("with the broadest shoulders') to make an additional contribution in order to reduce the budget deficit. This will be done in particular through a capital gains...

DA

Delsol Avocats

La nouvelle taxe sur les plus-values sur actifs financiers en Belgique

DA

Delsol Avocats

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

ML

Monard Law

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

Capital Gains On Shares Realised By Companies: Back To Uncertainty?

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

VO

Van Olmen & Wynant

Belgium Committed To Strong Tax Incentives For Innovation And R&D

OC

Osborne Clarke

European Commission Publishes Guidelines On Foreign Subsidies Regulation: What Businesses Need To Know

Belgium Anti-trust

CM

Crowell & Moring LLP

The EU Data Act Now Applies | Key Compliance Points For Businesses Selling Connected Products And Services

European Union Privacy

SB

Simont Braun

Four Practical Tips To Foster Interfaith Harmony At Work

Worldwide Employment

IL

Ius Laboris

M&A Regulation In The EU (And UK) – What To Expect In 2026

Belgium Anti-trust

BC

Bryan Cave Leighton Paisner

Workplace Data Privacy Update No. 6, January 2026

Worldwide Privacy

IL

Ius Laboris

New Coalition In Belgium Agrees Proposals For Major Tax Reforms

Belgium's new coalition led by Bart De Wever of the New Flemish Alliance has drafted and announced its federal government agreement for 2025-2029, which includes wide-ranging proposals for tax reforms.

OC

Osborne Clarke

Belgian Tax Reform: Impact Of New Government Agreement

On 31 January 2025, five political parties agreed to form a new Belgian government and presented the federal government agreement which includes major tax policy changes that affect both individuals and businesses.

LL

Loyens & Loeff

Country-By-Country Reporting Soon To Become "Public"

Belgium has introduced public Country-by-Country Reporting ("public CbCR") through the law of 8 January 2024 amending the Belgian Code of Companies and Associations...

F

Fieldfisher

Tax: News On Transfer Pricing Documentation

The Royal Decrees of 16 June 2024 (replacing the Royal Decrees of 28 October 2016) amend transfer pricing reporting rules (Dutch/French).

F

Fieldfisher

EPRA Global REIT Survey 2024

Belgium Finance

LL

Loyens & Loeff

Tax Disputes And Litigation In Belgium

LL

Loyens & Loeff

Protect Your Trade Secrets – Criminal Law Protection & Tax Issues

SB

Simont Braun

The Belgian Investment Deduction: Proposed Modifications Will Substantially Change Existing Rules

Belgium Commercial

L

Lydian

Bill Amending Some Provisions On The Annual Tax On Insurance Operations

L

Lydian

Pillar Two In Belgium: Administrative Guidance Implemented

LL

Loyens & Loeff

Constitutional Court Undermines WHT Exemption For Work Shifts

ML

Monard Law

Transition Scheme For Wht Exemption For Work Shifts Gives More Legal Certainty

ML

Monard Law

Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments

LL

Loyens & Loeff

Pillar Two And The Real Estate Sector

European Union Real Estate

LL

Loyens & Loeff

Constitutional Court Undermines WHT Exemption For Work Shifts

For the corporate withholding tax ("WHT") exemption for work shifts to apply, the consecutive shifts must consist of the same scope of work. But does this mean that the scope of work must be identical

ML

Monard Law

Transition Scheme For Wht Exemption For Work Shifts Gives More Legal Certainty

At the Council of Ministers meeting on 20 March 2024, the government reached an agreement on adapting the WHT exemption for work shifts.

ML

Monard Law

Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

LL

Loyens & Loeff

Pillar Two And The Real Estate Sector

Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...

European Union Real Estate

LL

Loyens & Loeff

Yearly Corporate Tax Return Deadline Looms

F

Fieldfisher

The Return On Investment Of Real Estate In Spain, Portugal, And Belgium: Where Should You Invest Your 500k?

As the European Union Economy recovers to pre-pandemic levels, real estate leaders predict strong growth for 2022. It may be the right time for offshore investors to buy into the European property market.

European Union Tax

IP

Innovation Park

Tax Incentives For ESG

Experts from seven countries outline some of the tax incentives that aim to encourage the more widespread pursuit of environmental, social and governance-related goals.

IL

Ius Laboris

Is It Time To Tax The Robots?

AI and the wave of automation that it heralds opens a world of possibilities, but it also threatens jobs. Could a tax on robots help ease the transition?

IL

Ius Laboris

Opening A Business In Belgium

Belgium is traditionally considered an open economy and a reliable socio-economic environment for foreign investment. Although providing interesting business opportunities, starting operations in Belgium will inevitably bring along challenges.

Belgium Employment

LG

L&E Global

Individual Taxation And The Metaverse

IL

Ius Laboris

Tax Advantage For Innovation In Belgium

VP

VO Patents & Trademarks

European Union Tax

LL

Loyens & Loeff

Flash – Brede Fiscale Hervorming Voorgesteld: Een Overzicht

ML

Monard Law

L'actualité En Droit Social : Le Point Sur Certains Nouveaux Montants En 2023

Belgium Employment

CP

CEW & Partners

L'actualité En Droit Social / Le Point Sur Certains Nouveaux Montants En 2023

CP

CEW & Partners

Immigration And Global Mobility Update / December 2022

Worldwide Immigration

IL

Ius Laboris

Temporary Support During The Energy Crisis

Belgium Employment

IL

Ius Laboris

Incentives To Reduce Energy Costs

Worldwide Employment

IL

Ius Laboris

Belgium vs. Singapore: Business, Innovation, And Opportunities

Belgium Government

IP

Innovation Park

Frontier Workers And Telework In The EU: New Challenges Ahead

European Union Employment

IL

Ius Laboris

Double Taxation Treaties In Belgium: How Do They Work And When Do They Apply?

IP

Innovation Park

Belgium Tax Residency: How Does It Work?

IP

Innovation Park

Your Guide To Belgium's New Expat Tax Regime

IP

Innovation Park

Taxes In Belgium: Corporate Income Tax And Other Tax Rules Foreign Investors Should Know

IP

Innovation Park

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