Category: Andersen in Belgium
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Belgium Condemned for Failure to Transpose Article 8(7) ATAD into its CFC Rules
1. The ATAD framework and the initial choice of Belgium The ATAD requires Member States to implement CFC rules designed to include, under certain conditions, the undistributed profits of low-taxed subsidiaries in the tax base of the resident parent company. Two models are available for determining the income to be included: Model A (“entity-based”) and…
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Empowering Consumers for the Green Transition: what the ECGT Directive means for Belgian businesses and consumers
Adopted on 28 February 2024, the ECGT Directive strengthens existing EU consumer protection rules to combat misleading sustainability claims and ensure that information provided to consumers is accurate, transparent and verifiable. The Directive had to be transposed into Belgian law by 27 March 2026, with application from 27 September 2026. As of April 2026, Belgium…
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Expatriate Status: Recent Amendments and Clarifications under Circular No. 2026/C/51 of 1 April 2026
A. Former and New Expatriate Regimes The former expatriate regime was based exclusively on the Circular of 8 August 1983. By virtue of the Programme Law of 27 December 2021, the former “administrative” regime has been replaced by a new “statutory” regime (please refer to this article for more information). Pursuant to a transitional provision,…
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Demolition – Reconstruction: In Which Cases Can the 6% VAT Rate Apply?
The Programme Law of 18 July 2025 introduced a permanent regime, applicable as from 1 July 2025, allowing, in certain cases, the application of the reduced VAT rate of 6% both to construction works and to the sale of a reconstructed dwelling. Given the complexity of the regime and the significant number of conditions to…
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The Enforcement Measures Register for Notaries and Real Estate Agents: Check First, Then Sell
Background: Flemish Enforcement Framework Decree With the Flemish Enforcement Framework Decree (KVH), the Flemish authorities are introducing a new, uniform system for the enforcement of regulations. The aim is to streamline and, above all, digitalise what is currently a fragmented landscape of rules. A key instrument in this reform is the Flemish Enforcement Platform, through…
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EPB Brussels: every building must have an energy performance certificate by 1 July 2033
Currently, an EPB certificate is only mandatory in the event of the sale or lease of a building. The new regulation extends this obligation to all buildings and all owners. This reform stems from the Ordinance of 7 March 2024, while the specific date of entry into force was determined by Ministerial Decree of 19…
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Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques
The law redefines the interaction between the reduced VAT rate applicable to the sale of works of art, collectors’ items and antiques and the special margin scheme. Framework prior to the reform and issues relating to distortions of competition Before the entry into force of the Law of 19 December 2025, the reduced VAT rate…
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Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Implications?
As from assessment year 2026 (i.e. for financial years closing on 31 December 2025 or later), the minimum annual gross remuneration required for company directors will increase from EUR 45,000 to EUR 50,000. Reminder of the Principles The standard Belgian corporate income tax rate is 25% and applies to the company’s entire taxable profit. However,…
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Soil Decree Updated: Pragmatism Gains Ground
1. Background The impetus for these amendments lies in concrete implementation issues within the existing soil policy framework. In practice, it has become clear that the guideline values for soil quality, within the context of soil remediation policy, may in some cases be lower than the actual background concentrations present in the soil, notably for…
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Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?
Proposed measures The marital quotient, which applies to married couples and legally cohabiting partners, currently allows up to 30% of the professional income of the higher-earning partner to be notionaly attributed to the other partner where the latter earns little or no professional income. This attribution is, however, subject to a cap (€13,460 for assessment…