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.
The Belgian Parliament passed legislation on 2 April 2026 implementing a capital gains tax on financial assets, applying to all gains realised from 1 January 2026 onwards. The tax applies to Belgian residents subject to personal income tax, as
Belgium’s Federal Public Service (SPF) Finance announced, on 2 April 2026, that it had concluded its three-month grace period for mandatory electronic invoicing, which began on 1 January 2026. All VAT-registered businesses in the country must now
Belgium’s Federal Public Service (SPF) Finance has announced, on 3 April 2026, the extension of the filing deadlines for Pillar Two minimum tax declarations. The extensions apply to both the Qualified Domestic Minimum Top-up Tax (QDMTT) and
Belgium has published the legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) in the Official Gazette No. 2026002394 on 1 April 2026. DAC8 provides for the automatic exchange of
Following parliamentary questions, the Belgian Minister of Finance has provided clarification on the financial fixed asset condition for applying the Tate & Lyle dividend withholding tax exemption (the exemption) for dividends paid to
The Belgian Ministry of Finance has released Circular 2026/C/45 on 19 March 2026, introducing an addendum to the transfer pricing guidance set out in Circular 2020/C/35. The Circular clarifies how multinational enterprises should apply
