According to a Notice 2018/11763 in the Official Gazette the investment allowance rates for the 2019 assessment year.
Companies
Allowance Rate
Applies on
13.50%
Investments in patents; environmentally friendly R&D; and energy saving and ventilation systems in hotels, restaurants, and bars;
3%
Reuse of containers/packaging;
30%
Investment in seagoing vessels (maritime shipping).
Small companies
13.50%
For digital investments;
20.50%
For investments in security;
8%
For other investments up to 31 December 2017, and 20% from 1 January 2018 to 31 December 2019; and
20%
For investments in patents; environmentally friendly R&D; and energy saving and ventilation systems in hotels, restaurants, and bars; and for digital investments from 1 January 2018 to 31 December 2019.
Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this
Belgium’s Constitutional Court has published Decision No. 4/2025 on 16 January 2025, responding to a preliminary question submitted by the Court of First Instance in Liège. The ruling clarifies when small companies can apply the reduced
Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT
Belgium’s five political parties agreed on a coalition government program on 31 January 2025, which outlines various tax reform measures. These reforms introduce tax measures to boost economic competitiveness by encouraging “green”
Belgium’s tax authorities have issued two circular letters - Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended
Belgium’s Federal Council of Ministers has approved royal decrees to reform the investment deduction regime, introducing three categories of investments that are eligible for additional tax deductions, which go into force on 1 January
