Belgium: Corporate Tax

Since January 1, 2026, software has once again fallen under the Belgian tax regime for copyright, allowing compensation for software copyright transfers or licenses to be taxed at a favorable 15% rate under certain conditions. Companies interested in applying this regime must carefully document qualifying works, creative time spent, and ensure proper contractual arrangements, though social security contributions remain applicable despite the fiscal advantage.

Belgium's tax administration has issued a crucial circular clarifying the application of the new capital gains tax on financial assets, addressing key uncertainties around realization timing, earn-out structures, partnership vehicles, and historical exemptions. The guidance provides essential insights for taxpayers navigating payment modalities, matrimonial property regimes, and the complex interaction between the tax and existing corporate structures.

Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.

If you set someone up to work from home in a country in which your company has no presence apart from that person

De minister van Financiën onthulde onlangs de plannen voor de eerste fase van een brede fiscale hervorming.

On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance.

Argenta Spaarbank NV challenged the validity of the exclusion of the net book value from the computation basis for the notional interest deduction.

Cooperating with a would-be independent worker may turn out to be an expensive exercise.