Tax measures: Varia
Tax measures: Varia
Below you can find more detailed information on related topics to Tax measures: Varia.
Contact our expert below for more information
Nicolas Thémelin
Senior Advisor
Below you can find more detailed information on related topics to Tax measures: Varia.
The current corporate tax deduction prohibition will only apply to repeated offences where at least a tax increase of at least 10% is effectively applied and not to good faith offences or administrative forgetfulness. The offset on the additional taxable base will be able to be applied to losses of the year, not those of previous years.
For first-time good faith violations, an automatic penalty of 10% tax increase will no longer be imposed, but the taxpayer will only receive a notification. The tax authorities will no longer impose an automatic penalty if the conditions for remission are met. The focus should be on clarification and adjustment rather than sanctioning.
This new legislation is decided with the law of 18 July, 2025 in which the rebuttable presumption of good faith for taxpayers who are in violation for the first time is introduced. This presumption would be renewed after four tax years, calculated from the year of the first violation. However, if a second violation occurs within this period, the increase will be 20%.
The government will ensure legal certainty and stability throughout the legislature as far as the scope of the existing exemptions from wage tax pass-through is concerned.
The government will ensure that for all ongoing tax audits and/or disputes or questions to a taxpayer, there will be direct and immediate access to the inspector or department responsible for the audit. More specifically, for audits in the various tax subdomains (VAT, corporate income tax, withholding tax, etc.), uniform communication will be introduced, as well as a clear point of contact for the various competent centres (with telephone codes and e-mail addresses) and the possibility to contact them directly and make an appointment if necessary.
Efforts will be made to publish circulars promptly and adjust administrative comments when new legislation is announced. Moreover, the government is committed not to introduce retroactive tax rules.
The government will evaluate the operation of the ruling service. Also, the local centres of the tax authorities will be revalued so that individuals and SMEs can go to them more quickly with smaller questions.
To reduce the number of tax disputes pending before the Belgian courts, the tax mediation service will be transformed into a tax arbitration service.
The current prohibition on deduction for corporate income tax purposes will apply only to repeated offences resulting in an actual increase in tax of at least 10% and not to good-faith breaches or administrative oversights.
The offset against the additional taxable base may be applied to losses of the current year, but not to those of previous years.
In consultation with the regions, a new stricter permanent (para)tax regularisation is being worked out with an increase in rates to 30% as far as non-due capital is concerned and 45% for expired capital, except for taxpayers who can demonstrate good faith. The law of 18 July 2025 has implemented the rules.
Control capacity is strengthened, as is data exchange and cooperation between the various inspection services, police and judiciary.
The time limits for investigation and taxation in tax matters are set at three years (four years for complex returns) from 1 January of the assessment year, except in cases of fraud (or suspected fraud).
In cases of fraud, the time limit is set at 7 years (instead of 10 years today) from 1 January of the assessment year.
The concepts of “semi-complex” and “complex returns” have been merged into a single category of complex returns.
These new time limits will be applied retroactively from the 2023 assessment year.
Further efforts are being made on data mining and risk detection by investing in IT tools. A legal framework is also created for the use of data from the CAP (Central Accounts and Financial Contracts Contact Point) in the context of anonymous data mining for case selection purposes. Crypto accounts must also be notified to the CAP. In addition, the government will be able to process financial data of foreign origin already automatically received by the administration into the CAP, as well as online gambling player accounts over EUR 10,000.
Access to the CCP (Central Contact Point) will be easier. The tax administration will, in case of sufficient and accurate evidence of fraud or an indicative deficit and after authorisation from an official in the rank of adviser general, be able to consult the CCP directly.
The government will help the regions, if they wish, fight against so-called share deals involving real estate companies.
Abuses involving private foundations will also be tackled by clarifying the federal legislation regarding 'disinterested purposes' and reviewing the sanction mechanism. Notaries will also be made accountable. In case of improper use of a foundation, the tax authorities will be allowed to request its dissolution.
The application of non-profit taxation (including legal entities tax) will be adjusted in the light of the new Companies and Associations Code. This will assess the effectiveness of the profit distribution ban and address the growing trend of using non-profit organisations to trade illegally and enrich themselves without paying taxes.
The government will explore introducing an optional and simple system on disallowed expenses to replace the current complex rules and separate detailed calculations.
The tax increase due to insufficient upfront payments will no longer be affected by signing a framework agreement under a tax-shelter scheme.
To reduce the administrative burden, the rules related to the deduction limitation of car expenses will be simplified.
Nicolas Thémelin