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 has adopted the law on 12 March 2026, implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) which establishes new reporting and due diligence obligations for crypto-asset service providers. DAC8 provides
The Swiss Council of States approved ratification of the protocol to the 1978 income and capital tax treaty with Belgium on 9 March 2026. Signed on 16 July 2025, the protocol introduces minimum standards for the treaty, including an anti-abuse
Belgium’s tax authority, the Federal Public Service Finance, announced on 4 March 2026 that Belgium will replace the existing VAT current account with a VAT provision account from 1 May 2026, as part of its tax modernisation initiative launched
Belgium has published a tax bill in the Official Gazette No. 2026001286 on 27 February 2026, introducing various technical updates, notably revising the deduction rules for company cars purchased, leased, or rented before 1 January 2026. This
Belgium’s Ministry of Finance has released Circular 2026/C/32 on 17 February 2026, outlining updated rules for monthly and quarterly VAT filings. A major change involves standardising the eligibility for quarterly filings, removing lower
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
