Belgium: Inward/ Foreign Investment

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Article
Belgian FDI Screening In Year Three: Rise In Filings And First Blocked Transaction
Belgium's Investment Screening Committee received 191 foreign investment filings in its latest reporting period, marking a sharp increase driven by more active detection of non-notified transactions. The first-ever refusal came after the period ended, blocking a China-linked acquisition of a Belgian offshore helicopter services provider, demonstrating that low refusal rates don't preclude negative outcomes for sensitive sector investments.
Belgium Government
LL
Loyens & Loeff
Article
Apportez-nous vos plus-values…elles seront exonérées en Belgique
La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000
Belgium Tax
DA
Delsol Avocats
Article
Bring Us Your Capital Gains … They Will Be Exempted In Belgium
Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and
Belgium Tax
DA
Delsol Avocats
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