Influencer? Here Are Your Tax Obligations
You share content, gain more and more followers, and brands reach out to you for collaborations. That’s great! But do you know what the tax authorities expect from you? Whether you’re paid in cash, receive free products, or get invitations to events—all of these benefits count. In this article, we’ll explain what tax obligations apply depending on your situation. […]
West Flanders Provincial Tax: No More Exemptions for Family Partnerships
Until recently, a family partnership in West Flanders could often count on an exemption from the provincial business tax. The reasoning was that a partnership that manages only family assets does not engage in ‘genuine’ economic activity. That logic will no longer apply starting with the 2026 tax year. The Provincial Council has approved new tax regulations, with consequences for family […]
Passive holdings: international pressure increases, Belgium also follows suit
Holding structures are coming under increasing scrutiny worldwide. While they were long accepted as a way to spread risk, manage investments, and organize a company with an eye toward the future, they are now being viewed with growing skepticism at the (inter)national level. Passive holding companies (those without demonstrable economic activity) in particular are under heavy fire. This trend is […]
Green light for penny index: what does the wage index limitation mean for you?
As part of its budgetary measures, the government has decided to temporarily intervene in the automatic indexation mechanism for higher wages. There will be no traditional index jump: through the so-called ‘cent index,’ indexation is not abolished, but it is capped for gross wages above a certain threshold. Pensions and social benefits […]
Specifically, what does pension reform mean for you?
The pension law has been officially voted on. The reform brings concrete changes that impact both when you can retire and the amount you will receive. Although the most far-reaching reforms affect the civil service status, there are also many changes for employees and the self-employed. We put the main points of interest [...]
Energy crisis: what support measures can you call on?
Due to rising energy prices, the government has worked out a number of concrete support measures. For example, as a self-employed person, you can apply for payment facilities for your social contributions through your social insurance fund, including a payment deferral and a simplified procedure for exemption or reduction. In addition, there are other measures that, depending on your situation, may be of interest. 1. Payment facilities [...]
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. In doing so, an increase in the withholding tax on VVPRbis reserves and liquidation reserves was unexpectedly announced. UPDATE May 28, 2026: The program law announcing the increase in withholding tax from 15% to 18% for [...]
Inheritance insurance: do's & don'ts
Succession planning is not only about transferring wealth, but also about the financial consequences for the survivors. Inheritance insurance can play an important role here, provided it is set up correctly. In this article we clearly outline the most important points of attention, pitfalls and best practices, so that you can make well-considered choices [...].
Capital gains tax: opt-in or opt-out?
The new capital gains tax on financial assets has been in effect retroactively since January 1, 2026. Every investor faces an important choice: do I opt for automatic withholding through the bank (opt-in), or do I declare capital gains myself through my tax return (opt-out)? In this article, we explain the difference and implications. What is [...]
Some specific real estate transactions and their tax treatment
Specific tax rules apply to certain real estate transactions. In this article, we take a closer look at them. 1. Exchange The exchange of two or more properties is a special legal figure. Legally, it is a double transfer. In principle, an exchange is also seen as two sales for tax purposes: each party [...]