Skip to main content
Perspective:
Perspective
20 Mar 2023
2 minute read

Corporate Tax Reform | December 2017

Tax Reforms Hub Belgium

Pascal Van Hove

Key measures in the 2017 corporate tax reform (Dutch | French) include a general rate reduction for all companies, a number of incentives to promote investment, and an important set of compensatory measures to keep the rate reduction budget neutral. Various repair changes were implemented, mainly by means of the law dd. 30 July 2018 (Dutch | French) (published in the Official State Journal on 10 August 2018).

The corporate tax reform is carried out in three separate phases:

  • Phase 1 tax measures | Effective as of tax year 2019
  • Phase 2 tax measures | Effective as of tax year 2020
  • Phase 3 tax measures | Effective as of tax year 2021

Key contact

Pascal Van Hove

Partner, Business Tax
+32 2 600 67 70

Recommended for you

Direct attribution method: Practical details published – take advance of the tolerance period to prepare

The Belgian tax authorities on 19 January 2023 issued practical guidance on the application of new rules on the direct attribution method for VAT deduction (“werkelijk gebruik”/“affectation réelle”), published in the Royal Decree of 26 October 2022 and applicable as from 1 January 2023. 
Perspective
5 minute read
Blog

Draft bill aimed at modernising the Belgian VAT chain introduced in the Chamber of Representatives

On 7 February 2023, the draft bill aimed at modernising the Belgian VAT chain was introduced in the Chamber of Representatives. In addition to some fundamental changes on VAT compliance and the VAT refund process, the new bill also contains an important proposal to change the VAT procedural rules.
Perspective
5 minute read
Blog

Draft law on VAT reporting obligations for payment service providers submitted to parliament

The draft law amending the VAT Code by introducing certain reporting
obligations for payment service providers has been submitted to the Chamber
of Representatives (NL/FR), further to Council Directive (EU) 2020/284.
Perspective
5 minute read
Blog

Corporate Tax Reform | December 2017

Key measures in the 2017 corporate tax reform include a general rate reduction for all companies, a number of incentives to promote investment, and an important set of compensatory measures to keep the rate reduction budget neutral.
Perspective
2 minute read
Blog