Scroll down for a summary and analysis of the latest tax measures put forward by the federal and regional governments.
The Law of 21 January 2022 on Miscellaneous Tax Provisions includes various new tax measures.
Some of the most eye-catching ones relate to: (1) Fee reporting obligations; (2) Recharged costs; (3) Charging stations for electric vehicles; (4) Foreign losses.
As part of the federal 2021 budget agreement, the Belgian government introduced a new tax regime for “inbound taxpayers and inbound researchers”, replacing the previous “special tax status for foreign executives” as from 1 January 2022. The new regime is embedded in the Program Law of 27 December 2021.
Other measures put forward by this Program Law include (inter alia):
Income tax measures: (1) Changes to the tax benefits for sportspersons and sports clubs; (2) Changes to the tax regime of regulated real estate companies (GVV / SIR); (3) Non-deductibility of amicable settlement and regularization levies; (4) Tax reduction for day care; (5) Changes to the tax shelter regime for start-ups and scale-ups; (6) Increase of tax beneficial overtime with overtime premium in construction industry; (7) Extension of the validity of meal and eco vouchers.
Indirect tax measures: (1) VAT: changes to the VAT treatment of the supply of furnished housing; (2) Excise duties: changes for professional diesel and energy.
As part of the Federal Government’s plans to reduce the CO2 emission of cars, a new tax regime for company cars has been enacted. The bill also extends the scope of the mobility budget regime, to encompass other sustainable modes of transport and additional types of cost.
Belgian Official Gazette Dutch | French // Parliamentary Documents Dutch | French
For those who want to get an idea of the tax policy priorities of the Federal Government, the Finance Minister’s Policy Note published on the Belgian Chamber’s website in November is mandatory reading. In this overview, we will focus on the most relevant tax ambitions and objectives in the Policy Note for tax practitioners dealing with corporate tax, individual tax, VAT, international tax or private wealth.