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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)

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.

 

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 pre-draft repair law (abolishing the fairness tax and modifying some elements of the Anti-Tax Avoidance Directive (ATAD) measures) is currently for advice with the Council of State. Vote and publication of this repair law can be expected by March 2018.

The corporate tax reform will be carried out in three separate phases:

"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.

Previous reforms

Budget 2017

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2016 Tax Measures

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Budget 2016

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Tax shift 2015

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Budget control 2015

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Budget 2015

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Belgian government agreement 2014

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Flemish government agreements 2014

English | Dutch

Walloon government agreements 2014

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Brussels government agreements 2014

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