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Tax Reforms Hub Belgium
Latest federal and regional tax measures
Scroll down for a summary and analysis of the latest tax measures put forward by the federal and regional governments, including the Corporate Tax Reform (hervorming vennootschapsbelasting | réforme impôt des sociétés), Summer Agreement (zommerakkoord | accord d'été), the Cash for Car measure (mobiliteitsvergoeding | allocation de mobilité) and the Profit Premium Plan (Winstpremie | Prime bénéficiaire)
Corporate Tax Reform
The corporate tax reform law (hervorming vennootschapsbelasting | réforme impôt des sociétés) of 25 December 2017 has been published in the Official State Journal on 29 December 2017 (Dutch | French). Note that a draft repair law was filed on 11 June 2018 with the House of Representatives and approved by the Finance Committee after first reading on 27 June 2018 (DOC 54-3147/004).
The corporate tax reform will be carried out in three separate phases:
Profit Premium Plan
The Program Law published in the State Journal of 29 December 2017 (Dutch | French) introduces an almost entirely new tax regime for Profit Premium Plans (Winstpremie | Prime bénéficiaire) replacing the existing regulation for Profit Participation Plans. The objective of the new regime is to improve employee purchasing power by introducing a simplified and even more attractive scheme.
- How does the new Profit Premium Plan fit into your variable pay Agenda? Which bonus plan fits best your company?
"Cash for Car" measure
In trying to create a shift in mobility behaviour, the Belgian government agreed on the "Cash for Car" measure (mobiliteitsvergoeding | allocation de mobilité) as an alternative to current company car schemes.
Summer Agreement 2017
On 26 July 2017, the Belgian federal government finalised the so-called “Summer Agreement” (Zommerakkoord | Accord d'été), which includes a series of tax measures aimed at (i) stimulating economic growth and job creation, (ii) reinforcing Belgium’s attractiveness for foreign investments, and (iii) achieving more “fairness” in taxation policy.
- New VAT rules for logistic service providers (23 November 2017)
- Belgian government unexpectedly abandons optional VAT on immovable letting (23 October 2017)
- Indirect Tax Legislation in the Pipeline (replay webinar of 7 September 2017)
- Employment Taxation Legislation in the Pipeline (replay webinar of 29 August 2017)
- Major measures put forward by the Corporate Tax Reform (26 July 2017)
- Tax measures relevant to individuals and employers (26 July 2017)
- Impact for High Net Worth Individuals and Families (26 July 2017) (text published by (Greenille by) Laga)