A new tax framework from the 2026 tax year onwards
March 2026 - With the entry into force of the law of December 18, 2025, published in the Belgian Official Gazette on December 30, 2025, the federal government wants to further reshape the tax landscape in our country. We summarize the most important measures below.
These reforms will mainly apply from the 2026 tax year and are relevant for both individuals and companies.
More data, but clearer deadlines for the tax authorities
The first measure is to strengthen the tax authorities' control capacity. Access to the Central Point of Contact (CAP) at the NBB will be expanded, meaning that accounts with crypto assets will also have to be registered from now on. In addition, the tax authorities will have access to the CAP in the context of the annual tax on securities accounts. In concrete terms, this means that the government will be able to collect and analyze more data, including through data mining, in order to detect tax risks more quickly.
At the same time, the tangle of control and assessment periods will be simplified. The fraud period will be reduced again from ten to seven years, as will the retention period for accounting documents. The former distinctions between semi-complex and complex tax returns will disappear, providing entrepreneurs with greater legal certainty and fewer exceptional regimes. The tax authorities will therefore receive more data, but will again operate within clearer time limits.
Pensions and wage optimization under pressure and in flux
The balance is also shifting in the area of pensions and fringe benefits. The second pension pillar will be taxed more heavily for higher capital amounts. From 2027, a solidarity contribution of 2% will apply to amounts above €150,000, while the existing Wijninckx contribution will already rise sharply to 12.5% in 2026. For SMEs with extensive group insurance policies, this means higher costs for supplementary pensions for executives and managers.
On the other hand, there is a positive measure in the area of employee benefits. The maximum employer contribution to meal vouchers will increase to €8.91 per day worked. Those who apply this ceiling will also see the tax-deductible portion double. For SMEs that focus on wage optimization through benefits in kind, this therefore remains an interesting instrument.
Stricter conditions for families and maintenance payments
Families and maintenance payments are also affected by the reforms. The conditions for taking dependents into account are becoming stricter, with a single uniform ceiling of €12,000 in net means for children. Certain categories, such as welfare recipients or persons with professional income that is tax-deductible for the taxpayer, will be completely excluded from the system. In addition, the deductibility of maintenance payments will be gradually reduced to 50% by 2027, and will only remain possible if the beneficiary resides in the EEA or Switzerland.
Real estate and gifts lose their tax appeal
A number of historical advantages in real estate taxation are being permanently abolished. The federal interest deduction for loans for non-owner-occupied homes will disappear completely, including for existing loans. Other federal schemes, such as the housing bonus, building savings, and the tax reduction for green loans, will also be scrapped. Entrepreneurs who invest in real estate using private assets will therefore receive less tax support than before.
Gifts will also become less attractive from a tax perspective, as the tax reduction will fall from 45% to 30%. Combined with the abolition of various smaller tax niches, this is part of a broader strategy to simplify tax returns and limit the number of exceptions.
Businesses: investing remains rewarding, structures subject to stricter scrutiny
For companies themselves, the law contains both incentives and restrictions. The investment deduction is strengthened by making it transferable indefinitely. Large companies can also benefit from a higher thematic investment deduction of 40%. This makes investments in areas such as digitization, energy efficiency, or innovation more attractive from a tax perspective.
At group level, the DBI deduction is extended to certain group contributions, which creates more flexibility for internal loss compensation within a group. At the same time, DBI befeks are treated more strictly. There will be a separate 5% levy on previously exempt capital gains and the offsetting of withholding tax will be limited if the minimum remuneration for company directors is not met.
Targeted relaxations for expats and flexi-jobbers
However, not all measures are tightening. The expat regime is being relaxed with a higher fixed allowance of 35%, the abolition of the €90,000 ceiling, and a lower minimum wage of €70,000. This will make Belgium slightly more competitive for SMEs that attract international talent. Flexi-jobbers will also be allowed to earn more, with an untaxed ceiling of €18,000 per year.
Car taxation and self-employed persons as the final piece
Finally, there are changes to car taxation, with a new deductibility scheme for plug-in hybrids and a more flexible definition of so-called false hybrids. For self-employed persons in sole proprietorships, the tax credit for the growth of own resources will be doubled to a maximum of €7,500.
