Tax Reform 2025-2026

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• Statutory retirement of employees  
• Supplementary pension for employees (2nd pillar)
• Unemployment with company allowance

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• Unemployment benefits
• Increase in employee wages/ purchase power
• Salary cost and amendments to the employer social security contributions
• Indexation and wage norm law 
• Expansion of flexi-jobs
• Flexibilisation of working time 
• Family Credit 
• Reintroduction of probationary period and modification of rules on termination 
• Sickness and reintegration 
• Migration, work and residence permits 
• Temporary/flexible transfer of staff to another employer 
• Right to strike
• Cent index

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• Movable income:
  • VVPR bis regime/liquidation reserve
  • Carried interest
  • Securities tax
  • Copyright
    
    
• Immovable income
  
  
• Professional income:
  • Meal vouchers
  • Tax work bonus
  • Reform Special contribution social security
  • Overtime
  • Tax credit for own resources for the self-employed
  • Introduction of a new deduction for the self-employed from tax year 2028
  • Special tax regime for inbound taxpayers and/or researchers
  • Flexi -jobs
  • Remunerations of young athletes
  • Living wage & equivalent living wage
  • Limitation of lump-sum value benefits in kind
  • Deductibility of car expenses
    
    
• Personal tax allowances
  • Basic allowance
  • Allowance for dependents
  • Calculation of the taxes on the tax-free allowance
    
    
• Deductions
  • Gifts
  • Alimony Payments
  • Tax relief for pensions
  • Tax reduction unemployment income
  • Marital quotient
    
    
• Prepayments
  
  
• "Minimis" regulation
  
  
• Capital gains tax: complete guide
  
  
• Capital gains tax: opt-in or opt-out?

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• Change of Dividend Received Deduction (DRD) regime
• Increase in minimum remuneration for application of reduced rate
• Change in withholding tax rate applicable to dividend distributions
• Transition period for hybrid company cars
• Change on depreciation method
• Ease of group contribution regime
• Ease on investment deductions
• Increase in employer contribution to meal vouchers
• Supplementary pension for directors
• Exit tax (adopted by the law of 18 July, 2025)
• Transfer prices
• Form 270 MLH
• Digital tax

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• VAT rates
• Right to deduction
• Procedure
• Customs & excise

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• Tax increase
• Anti-fraud measures 
• Simplification