On 2 February 2017, the Belgian parliament adopted the new innovation income deduction, which will replace the abolished patent income deduction. The new innovation income deduction applies retroactively from 1 July 2016. Furthermore, on 2 December 2016 the government of Belgium formally pronounced and on 16 December 2016, the Council of Ministers approved and presented to the parliament the announced new innovation income deduction which will replace the abolished patent income deduction.
Related Posts
Belgium: SDA clarifies scope of extended copyright tax regime for software
September 15, 2026
Belgium's Advance Tax Rulings Service (SDA) has issued Newsflash SDA 2026/05, confirming that the country's favourable
Read More
Belgium proposes ViDA VAT reforms with OSS expansion, consignment stock phase-out
September 15, 2026
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September
Read More
Belgium advances DAC9 framework for Pillar Two information exchange, penalty rules
September 14, 2026
Belgium’s Minister of Finance submitted a draft bill (Doc 56 1719/001) to the parliament on 10 September 2026 that
Read More
Belgium updates tax treatment of structural and regular telework
September 11, 2026
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which
Read More
Belgium hosts webinar clarifying updated BEPS 13 transfer pricing forms filing requirements, CbC reporting
September 11, 2026
Belgium's tax authorities hosted a webinar attended by over 200 participants to address technical implementation
Read More
Belgium: Court of Cassation rules subscription tax applies to Luxembourg funds
September 08, 2026
The United Chambers of Belgium's Court of Cassation has reversed earlier decisions from the Brussels Court of Appeal,
Read More