From coalition agreement to legislation: this is coming to your business

The federal government has announced a series of tax and social reforms in the coalition agreement. Meanwhile, those plans are quietly being translated into concrete legislation, with direct consequences for entrepreneurs like you.

Do you have questions about certain measures?

Or are you in doubt about the impact on your business? Don't hesitate to submit your customer manager contact!

1. Capital gains tax on stocks and investments

As of Jan. 1, 2026, a new capital gains tax on financial assets (such as stocks, bonds, crypto, ETFs and certain insurance products) for natural persons subject to the personal income tax and legal entities subject to the legal persons tax.

• Annual exemption up to € 10.000 (transferable up to a maximum of €15,000).
• Specific exemption to € 1.000.000 for shareholders with ≥20% participation.
• Among other retirement products, gifts and inheritances are exempt.
• Rates above exemptions: 1.25% to 10%, depending on the disc.
• Read detailed explanation in this article →

2. Corporate tax changes.

• FDI Deduction (✅ voted down - as of AJ 2025)
  • Will be reformed to an exemption, with stricter conditions for large companies.
  • Read detailed explanation in this article →
  • There is also tinkering with the arrangement around DBI-beveks (tax-advantaged investment product for corporations), which will still create a (limited) tax burden in certain situations.
• Liquidation reserve (✅ voted - Grant of dividend or payable as of 29/07/2025)
  • Those who create a new reserve starting in 2026 will pay 20% withholding tax (RV) when distributed within 3 years, and 6.5% after 3 years.
  • For pre-existing liquidation reserves, a choice system is provided between the old rules or the new rules.
  • Read detailed explanation in this article →
• VVPRbis (✅ voted - Grant of dividend or payable as of 29/07/2025)
  • This arrangement will be retained but slightly modified to be more in line with the principles of the new liquidation reserve.
  • Thus, a distribution in the first 3 years will always be subject to 30% withholding tax, instead of the current graduated system.
  • Read detailed explanation in this article →
• Reduced rate
  • Increase from 2026 the minimum wage for corporate executives from €45,000 to €50,000 (+ indexation) to qualify for the reduced corporate income tax rate (20% on the first bracket up to €100,000).
  • Loss of the reduced rate if business manager remuneration for more than 20% consists of flat-rate SG&A.
• Deductibility of hybrid cars
  • Get a tax revival, but only for the self-employed.
  • Partnerships fall out of favor.
  • Read detailed explanation in this article →
• Investment Deduction:
  • It updates and simplifies the existing scheme in certain areas.
  • Read detailed explanation in this article →
• Exit tax in case of the emigration of a legal entity (✅ voted - Seat moved as of 29/07/2025)
• Other changes: Apart from the above, there are numerous "smaller" corporate tax interventions:
  • Elimination of certain exemption o.a. commercial vehicles
  • Change in arrangement for group contributions
  • Simplification around giving away goods
  • ...

3. Staff

• Meal vouchers
  • May, from Jan. 1, 2026, and upon agreement of the social partners, be increased to €10 per day.
  • At a later stage, they can be increased to €12 per day.
  • Other checks (such as eco- and culture-based checks) are gradually disappearing.
• Flexi-jobs
  • The maximum annual income (for non-retirees) rises to €18,000, the hourly wage to €21.
  • At a later stage, flexi-jobs would be expanded to all sectors.
  • Read detailed explanation in this article →
• Expanding regulation around overtime
  • The current arrangement for relance hours and tax advantaged overtime, which expired on June 30, 2025, was extended until December 31, 2025.
  • This will be further extensive.
  • Beginning in 2026, this will include 240 gross-net overtime become possible.
  • There is no word yet on when the new scheme will be introduced.
  • Read detailed explanation in this article →
• Strengthening the NSSO rebate ('structural reduction') for lower wages
  • The existing NSSO rebate below a certain lower limit will be further increased.
  • This discount will be automatically calculated and therefore does not need to be requested manually.
• Exemption from employer NSSO contributions above a certain wage ceiling
  • No more patronage contributions are due on the portion of the quarterly salary that includes a yet to be determined limit exceeds.
  • This measure applies only for the basic contribution, and not for special social contributions (e.g. Asbestos Fund)
  • The limit amount will be automatically increased by 2%, whenever the work bonus wage caps are indexed.
• Student Labor
  • Will henceforth be possible from the age of 15 years, for those who are no longer subject to full-time compulsory education.
  • The hour limit for student work is increased to 650 hours per calendar year.
• Time credit landing jobs
  • Tighter career conditions are on the way.
  • Access to runways will be significantly restricted in the coming years.
  • Today, 25 career years are sufficient to qualify. That threshold will soon rise to 30 years.
  • As of 2030, at least 35 years of effective career will be required.
• Various changes
  • Abolition of minimum weekly working hours
    • The mandatory minimum weekly working hours of 1/3rd of full-time employment is abolished.
  • Limitation of notice period
    • For new employment contracts starting Jan. 1, 2026, the maximum notice period for dismissal will be limited to one year.
  • Abolition of general ban on night work and relaxation of conditions
    • For example, in the e-commerce and logistics sector, "night work" will only occur between midnight and 5am.
  • Furthermore, greater efforts will also be made to combating social fraud.

4. Personal income tax changes.

• Expanding entrepreneurial deductions
  • The existing deduction for companies for own invested funds is retained and doubled.
• Simplifying housing taxation
  • Quasi all tax breaks for loans for non-owner-occupied housing will be eliminated and replaced by federal long-term savings.
  • No alternative is provided for the interest deduction.
• Various changes: in addition, numerous other "smaller" modifications are envisioned, such as:
  • Elimination of lesser-used exemptions and deductions
  • Change in deduction of alimony
  • Changes to tax-free sums for dependent children
  • ...

5. Unemployment and (long-term) illness

• Unemployment benefits (✅ voted)
  • Be limited to maximum 2 years, with exceptions for those over 55 and workers undergoing training in preparation for employment in critical care positions (e.g., nursing).
  • The "initial reimbursement period" (first 12 months) can be extensive ("second compensation period") by one month per period of occupational history of 104 working days.
  • As of July 1, 2025, we are in a transition period. The new regulations will take full effect as of March 1, 2026.
• Restriction on illness without doctor's certificate starting in 2026
  • As of Jan. 1, 2026, an employee can still call in sick for up to two days a year without a doctor's certificate, instead of the current three days.
  • Organizations with fewer than 50 employees on January 1 of the calendar year in which the incapacity occurs can derogate from this through a collective bargaining agreement or the labor regulations (as is already possible today).
• Resumption period for guaranteed pay is extended from 14 days to 8 weeks
  • If an employee becomes disabled again within those 8 weeks due to the same illness or accident, no new period of guaranteed pay starts.
• Medical force majeure: term shortened to 6 months
  • from Jan. 1, 2026, the medical force majeure procedure can already be initiated after 6 months of continuous disability, instead of the current 9 months.
• New solidarity contribution replaces accountability contribution
  • The accountability contribution for employers with many long-term sick employees disappears.
  • In its place, starting in 2026, there will be a solidarity contribution of 30%.
  • Small employers are exempt, as are situations where the employee progressively resumes work.
• Mandatory job potential assessment and reintegration obligation
  • To get employers more involved in the reintegration process, the government is introducing a mandatory job potential assessment after eight weeks of disability.
  • If a positive assessment follows, the employer is obliged to start a reintegration program after six months of disability.
• One-time (limited) right to benefit after employee resignation
  • Employee can, once in his career, resign himself without losing his right to unemployment benefits.
  • Conditions: at the time of dismissal, the employee can demonstrate at least 3,120 work and equivalent days.

6. Pensions

• Less indexing (✅ voted)
  • The highest pensions will be no longer fully indexed.
  • The indexation of gross pensions above a certain limit amount will be limited to 2% of a single worker's gross minimum pension.
• Reform bonus-malus system:
  • The pension bonus is being reformed into a bonus-malus system.
  • From 2026, you will receive a bonus of +2% per year if you continue to work past the statutory retirement age (now the bonus applies from the earliest possible retirement point).
  • Starting in 2030, that bonus increases to +4% per year.
  • At the same time, there will be a pension malus: those who retire before the statutory retirement age will see their pension amount reduced by 2% per year, and from 2030 by 4%, unless you at least 42 years of service can demonstrate at least 35 half-time years worked.
• Self-employed can continue to accrue pension rights after legal retirement age
  • Prerequisite: reached legal retirement age, did not receive a retirement pension and continued working as a self-employed person in main occupation.
  • They are automatically subject to the minimum social contributions of self-employed persons in main occupation.
  • Ability to opt-out.
• Uniform retirement age
  • The low retirement ages that apply to certain professions (e.g., military) are gradually being raised to the retirement age that applies to everyone.
  • By 2029, the ages would be completely equalized.
• Harmonization of civil service pensions
  • Civil service pensions will be calculated on the salary of all 45 career years (except education and police).
  • Minimum number of career years for early retirement will be equalized.

7. Tax on securities accounts

(✅ conversion voted - As of 29/07/2025)
(No vote yet on increase to 0.30%)

The securities tax will be raised from 0.15% to 0.30%. Evasion becomes stricter approach. Conversion or transfer of securities over 1 million euros is subject to reporting requirements and penalties for non-compliance.

Read detailed explanation in this article →

8. Other notable measures

• Copyright
  • Software is also again eligible for 15%'s concessionary rate.
• Demolition and reconstruction (✅ voted - As of 01/07/2025)
  • The reduced VAT rate of 6% will be reintroduced from July 1, 2025, including for property developers.
  • Read detailed explanation in this article →
• VAT on fossil fuels (✅ voted - As of 29/07/2025)
  • VAT on fossil fuels goes to 21%, as do installations in fossil-fueled homes.
  • In contrast, VAT on heat pumps will be reduced to 6% over the next 5 years.
  • Read detailed explanation in this article →
• Carried interest (✅ voted)
  • Income from private equity is taxed at 25%.
• Elimination of automatic tax increase 10% (✅ voted - Assessments registered as of 29/07/2025)
  • A tax increase (10%) will now be waived for failure to file a return, a late return, or an incomplete or incorrect return.
  • Applicable only for a first violation made in good faith.
  • Read detailed explanation in this article →
• Fiscal regularization (✅ voted - As of 08/08/2025)
  • Introduction of a permanent fiscal and social regularization round for black money
  • But also for white money stuck abroad whose origin can no longer be proven, this regularization is usually the only way out.
  • Read detailed explanation in this article →

Want to know what these measures mean concretely for your business?

Please do not hesitate to contact us. We are happy to answer your questions. Many of these reforms are taking effect in 2025 or 2026, so good preparation is essential.