James
James

Value-added tax is voted in: our answers to the most frequently asked questions

The capital gains tax is one of the most notable tax changes for 2026. Over the past few weeks and months, a lot has been said, written and, above all, speculated about. Now that there is quietly more clarity, we answer the most frequently asked questions. Update April 3, 2026 After a long period of uncertainty, the law is [...]

The impact of capital gains tax on partnerships: question and answer

As of Jan. 1, 2026, a new capital gains tax on financial assets will apply in Belgium. For those who have placed their assets in a partnership, this raises numerous questions. The Minister of Finance has now provided more clarity. The rules are complex, so it is important to stay well informed. In this article, [...]

Update: Registered Cash System (GKS) 2.0 delayed through June 30, 2026

Hospitality & catering industry

Since 2010, hospitality businesses in Belgium have enjoyed a reduced VAT rate of 12% on restaurant and catering services. In return, since July 1, 2016, the use of a registered cash register system (GKS) has been mandatory for hospitality businesses with an annual turnover of more than €25,000 from these services. Now, more than a decade later, the technology of [...]

Update: Increase in withholding tax on distribution of reserves: what does this mean for you?

On November 24, 2025, an agreement was reached within the De Wever government on additional budgetary measures to improve the fiscal situation. This included the unexpected announcement of an increase in the withholding tax on VVPRbis reserves and liquidation reserves. UPDATE April 1, 2026: Due to the postponement of the vote on the program law, the entry into force of the increased [...]

Prepayments: avoid up to 6.75% tax increase

By making advance payments on time, you can avoid a tax increase as a self-employed person or company. In this article we clearly explain why prepayment pays off, which deadlines you should keep an eye on and what this means concretely for your company. So you can start looking ahead smarter today. Prepayments: not mandatory, but advisable [...]

The impact of e-invoicing: are your terms and conditions already Peppol-proof?

Since January 1, 2026, e-invoicing via the Peppol network is mandatory for B2B transactions between Belgian VAT-registered companies. Perhaps you too have adapted your invoicing software by now and are sending your invoices correctly via the network. But one aspect is often forgotten: adapting your general terms and conditions. Switching to Peppol is not only technical. It also has legal implications for [...]

Renewed rules around surety bonds: what changes for your business?

Since Jan. 1, 2026, new rules apply around personal securities. This change in the law mainly affects surety bonds issued from then on. This legislative change does not fundamentally alter the previously existing rules regarding surety bonds. However, the existing legislation was modernized and tightened in several areas. Nevertheless, [...]

Update: Extension of withholding requirements beginning in May 2026

This article was updated on March 11, 2026. The withholding obligation has for years been an important tool in the fight against social fraud in sectors such as construction, cleaning, security and meat. Until now, as a client you were only obliged to check whether your (sub)contractor had tax or social security debts. As of May 2026 (the [...]

Belgium's revamped expat regime: simpler, more transparent and attractive

Attracting and retaining international talent is becoming increasingly important for Belgian companies. The legislator responded to this with a thoroughly reformed expat regime (special tax regime for incoming taxpayers and researchers), which has been greatly simplified in recent years. The most recent changes, which entered into force retroactively on January 1, 2025, also make the system even more interesting. [...]