The Belgian Chamber of Deputies approved the law on 17 July 2025.
Belgium’s government has published the Programme Law of 18 July 2025 in the Official Gazette on 29 July 2025.
The law introduces a new participation exemption requirement (dividends received deduction), updated exit tax rules, and other measures.
Most provisions took effect immediately on publication, while the participation exemption changes apply from the 2026 assessment year.
Earlier, the Belgian Chamber of Deputies approved the law on 17 July 2025, aimed at implementing specific tax reform measures outlined in a government policy note from April 2025. These include stricter participation exemption rules, exit tax on cross-border reorganisations, a permanent 6% VAT for residential demolition/reconstruction, and higher VAT on coal and fossil fuel boilers.
