Extension of the copyright regime to digital professions (including software development)

Entry into force: With effect from 1 January 2026 and applicable to income awarded from 1 January 2026 onwards.

Increase of the tax work bonus

Entry into force: General increase: as of assessment year 2029. For very low wages, a first change as of assessment year 2027 and a second change as of assessment year 2029.

Reform of the special social security contribution

Entry into force: As of 1 January 2028

Adjustment of the regime for voluntary overtime and tax-advantaged overtime

Entry into force: As of 1 January 2026 for tax-advantaged overtime and as of 1 April 2026 for voluntary overtime.

Introduction of a new deduction for the self-employed

Entry into force: As of assessment year 2028.

Change to the remuneration of young athletes (lowering of the age threshold)

Entry into force: Applicable to all remunerations paid or awarded from 1 January 2026 onwards

Introduction of a 33% rate on professional income of pensioners who continue working

Entry into force: Enters into force on 31 December 2026 (and applies to all remunerations awarded and overtime performed from 1 January 2027 onwards)

Principle-based taxation of the (equivalent) living wage

Entry into force: As of 1 January 2026.

Limitation of benefits in kind to 20% of the total taxable remuneration of directors and employees

Entry into force: Enters into force on the day of publication in the Belgian Official Gazette and applies from assessment year 2027

Increase of the personal tax-free allowance

Entry into force: From assessment year 2027 up to and including assessment year 2030

Change to supplements to the personal tax-free allowance

Entry into force: From assessment year 2027 up to and including assessment year 2030.

Reduction of the tax reduction for pensions

Entry into force: As of assessment year 2027

Change to the tax reduction for unemployment benefits

Entry into force: From assessment year 2027 up to and including assessment year 2029 (the reduced basic reduction disappears from assessment year 2030)

Gradual phase-out of the marital quotient

Entry into force: For non-retired persons: from assessment year 2027 up to assessment year 2030. For retired persons: from assessment year 2026 up to assessment year 2045.

Abolition of the tax increase for insufficient/no tax prepayments

Entry into force: As of assessment year 2027 (note: it will still continue to apply to company directors)

Introduction of an additional deadline for tax prepayments

Entry into force: As of assessment year 2027

Shortening of the first advance payment period for tax prepayments

Entry into force: As of assessment year 2028

Exclusion of the bonus for tax prepayments

Entry into force: As of assessment year 2027

“De minimis” regime for proceeds from transactions involving the management of private assets (consisting of goods, portfolio values and immovable property)

Entry into force: As of assessment year 2027

Retroactive amendment to the flat-rate deduction for copyright costs

Entry into force: With effect from 1 January 2026, applicable to income paid or awarded from 1 January 2026 onwards.

The securities tax rate will rise to 0.30% for securities accounts with an average value of over €1.000.000

Entry into force: Applies to reference periods ending on or after 1 June 2026.

Dividend distributions and the VVPR bis scheme/liquidation reserve: the reduced rate will be increased from 15% to 18%

Entry into force: VVPR-bis scheme: for all distributions made from 1 July 2026 – regardless of the contribution date. Liquidation reserves: for reserves formed from 31 December 2025 onwards.

Introduction of a correction factor applicable to the amount of professional withholding tax exemptions

Entry into force: The adjustment factor is 97% for 2027, 93.35% for 2028 and 95.9% from 1 January 2029.

Introduction of the so-called cent index

Entry into force: First phase in June 2026 and second phase in 2028.

Introduction of the possibility of early retirement of employees

Entry into force: As of 1 January 2027.

Harmonisation of pension schemes for employees, self-employed and civil servants

Entry into force: As of 1 January 2027.

Introduction of a pension bonus and malus

Entry into force: As of 1 January 2027.

Abolishment of pension bonus for persons who have worked more than 45 years before having reached the pensionable age

Entry into force: As of 1 January 2026.

Introduction of a general tax on capital gains from financial assets

Entry into force: With effect from 1 January 2026.

Changes regarding car taxation (fossil fuel and hybrid cars)

Entry into force: As of assessment year 2026.

Increase of the employer meal voucher contribution to €8.91 and increase of deductibility for corporate income tax

Entry into force: As of 31 December 2025, for meal vouchers granted as of 1 January 2026.

DBI-beveks: introduction of separate tax of 5% on capital gains

Entry into force: As of assessment year 2026.

DBI-beveks: change offset of withholding tax against corporate tax

Entry into force: As of assessment year 2026.

Bringing in line the DBI / RDT scheme with the European Parent-Subsidiary Directive

Entry into force: As of 9 January 2026.

Less restrictions regarding the investment deduction

Entry into force: As of 1 January 2025 (for most changes).

Change of time limits for investigation and taxation

Entry into force: Retroactive effect as of assessment year 2023.

New regime for reduced VAT rate of 6% with regard to housing after demolition and reconstruction.

Entry into force: As of 1 July 2025.

Exclusion 6% VAT rate for central heating installations using fossil fuels (in case of renovation works on private residences older than 10 years, and in case of delivery after demolition and reconstruction)

Entry into force: As of 29 July 2025 in case of renovation works and as of 1 July 2025 in case of supply of reconstructed houses.

Abolition of reduced VAT rate for the supply of coal (derivatives) (from 12% to 21%)

Entry into force: As of 29 July 2025.

Abolition of the 10% tax increase for a first offence committed in good faith

Entry into force: For assessments levied as of 29 July 2025.

A new stricter permanent (para)tax regularisation

Entry into force: As of 29 July 2025.

DRD deduction: tightening of the minimum participation requirement

Entry into force: As of assessment year 2026.

Exit tax in case of emigration of companies

Entry into force: For transactions taking place as of 29 July 2025.

VVPR bis regime/liquidation reserve: waiting period for beneficial distribution will be reduced from 5 years to 3 years, but the withholding tax rate will increase from 5% to 6.5%

Entry into force: As of 29 July 2025.

Carried interest: Classified as movable property income and subject to a flat tax rate of 25%

Entry into force: As of 29 July 2025.

Unemployment benefits will be limited in time

Entry into force: : As of 1 March 2026 (as of 1 June 2025, transitional measures apply to individuals already receiving unemployment benefits).

Capping of the social employer contribution

Entry into force: As of 1 July 2025.

Extension of existing system of relance- overtime and voluntary overtime

Entry into force: As of 1 July 2025 (extension until 31 December 2025).

Highest statutory pensions will be limitedly indexed (applies to civil servants, as well as employees, and self-employed individuals)

Entry into force: During the period as of 1 July 2025 until 31 December 2029.