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 Ministry of Finance issued Circular 2026/C/33 on 24 February 2026, establishing a separate 5% capital gains tax on the disposal of shares in SICAV-RDT/DBI-BEVEK investment companies effective from the assessment year 2026. It also
Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to parliament on 23 February 2026, proposing several tax amendments, including an increase in the annual tax on securities accounts and a higher dividend withholding tax rate for
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities
The Belgian Council of Ministers approved a Royal Decree on 13 February 2026 introducing higher VAT rates for specific goods and services. The changes target pesticides, plant protection products, furnished accommodations, and camping facilities.
Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the RIR supplementary tax under the Pillar 2 minimum tax rules for multinational enterprises and large national groups,
Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December
