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20 Mar 2023
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Corporate Tax Reform | December 2017

Tax Reforms Hub Belgium

Pascal Van Hove
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Key measures in the 2017 corporate tax reform (Dutch | French) include a general rate reduction for all companies, a number of incentives to promote investment, and an important set of compensatory measures to keep the rate reduction budget neutral. Various repair changes were implemented, mainly by means of the law dd. 30 July 2018 (Dutch | French) (published in the Official State Journal on 10 August 2018).

The corporate tax reform is carried out in three separate phases:

  • Phase 1 tax measures | Effective as of tax year 2019
  • Phase 2 tax measures | Effective as of tax year 2020
  • Phase 3 tax measures | Effective as of tax year 2021

Key contact

Pascal Van Hove

Partner, Business Tax
+32 2 600 67 70

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