Update: 'Administrative tolerance' announced for application 6% VAT in demolition and reconstruction
Update July 10, 2025 Minister Jan Jambon confirmed during the plenary session of the House of Representatives that there will be an administrative tolerance on the VAT reduction to 6% for the sale of homes rebuilt after demolition by developers. As stated in the article below, the vote on this bill was delayed due to the urgent advice of [...]
Agreement on capital gains tax: an overview of the new ground rules
After months of negotiations, a preliminary draft is on the table for a capital gains tax on financial assets, scheduled to take effect Jan. 1, 2026. This regulation targets capital gains realized outside the professional sphere and introduces a so-called "solidarity contribution," which has already given rise to considerable political and social controversy. Please note that the bill has not yet been approved and [...]
Tax program bill vote postponed again
The various political parties are not reaching an agreement on the tax program law that would be introduced July 1, 2025. The vote was provisionally adjourned to July 10. The program law includes measures such as a uniform regulation around the reduction of VAT on demolition and reconstruction, the harmonization between liquidation reserves and the VVPRbis regime, [...]
Stricter disclosure requirements in commercial collaborations: are you prepared as a client?
From March 1, 2025, stricter rules will apply around the pre-contractual information obligation in commercial cooperation agreements such as franchise, distribution, commercial agency, etc. The legislator thus wants to better protect entrepreneurs from unpleasant surprises afterwards. As a principal, you must therefore from now on be even more transparent about the content and consequences of the cooperation contract. In this article you will read what [...]
Update: The comeback of the plug-in hybrid: then only reserved for the self-employed after all
The coalition agreement of the Arizona government contained a lot of radical changes for entrepreneurs. The tax revival of plug-in hybrid cars was one of the most striking changes that was concretized in the Easter Agreement. However, the government must now retrace its steps: the relaxation will only apply to the self-employed. What is the context? Headwinds [...]
New wind at sea: provincial second residence tax disappears in West Flanders
Good news for second residence owners in West Flanders. The provincial tax, which cost owners an average of 130 euros annually, was judged discriminatory by the Council of State. In doing so, the Council follows the Ghent Court of Appeal, which earlier ruled that the tax violates the constitutional principle of equality. What was the [...]
PEPPOL: obligation or opportunity?
As of Jan. 1, 2026, Belgian companies subject to VAT will be required to send their invoices electronically through the PEPPOL network. For many business owners, this sounds like yet another administrative challenge they don't care about. However, those who look beyond the obligation also see the opportunities. Because PEPPOL is so much more than a legal requirement. It [...]
Voka Charter Sustainable Enterprise achieved again
For the second year in a row, Titeca pro accountants & experts may receive the Voka Charter for Sustainable Business (VCDO). VCDO is an instrument that supports and strengthens companies' sustainability policies. "Sustainability is ingrained in our corporate vision and the DNA of our company. This laureateship is another great confirmation of the way [...]
Stricter conditions for FDI deduction on dividends received
Parent companies can, under certain conditions, exempt dividends from subsidiaries from corporate income tax through the DBI (Definitively Taxed Income) deduction. For large companies, these conditions will soon become more stringent. To apply an exemption on any capital gains on shares of subsidiaries, the same conditions apply as for the application of DBI deduction. The planned changes in terms of [...]
The revamped investment deduction from 2025: what will the Easter Agreement change?
Since Jan. 1, 2025, the Belgian investment deduction system has been completely reworked. The existing principles were retained, but the content of the scheme was adjusted to better suit investments in digitalization, sustainability and innovation. In the process, different categories were introduced, each with their own conditions and percentages. Procedures, such as the attestation requirement, were also made more stringent [...].
