News: Marc QUAGHEBEUR

Belgium and France signed a new double taxation treaty on 9 November 2021, which will replace the current treaty dating back to 1964. It is still a long way from coming into force. It should be noted that, on the Belgian side, the treaty was signed by the federal government and five regional and community governments. In Belgium, the treaty...

The federal government is asking the wealthiest individuals (“with the broadest shoulders’) to make an additional contribution in order to reduce the budget deficit. This will be done in particular through a capital gains tax on financial assets. The text underwent numerous adaptations, amendments and renegotiations throughout 2025. Due to the...

Marc QUAGHEBEUR will be hosting a webinar entitled "The big tax reform of 2025 : what do we know today", on Thursday 17 July 2025 from 1.00 pm to 2.00 pm. The Belgian government announced a big tax reform, that would reduce the tax burden on work, and has finally agreed the outlines of the capital gains tax on financial assets. 👉Information...

1. The Fairness Tax The Fairness Tax was a tax of 5.15% due by large companies that distributed profits that had not been subject to the standard rate of corporate income tax due to the notional interest deduction and/or losses carried forward by the company. Despite numerous reservations expressed at the time by the legislation section of...

Marc QUAGHEBEUR will be hosting a webinar on "Lifting the Veil on the Big Belgian Tax Reform" organised by the British Chamber of Commerce EU & Belguim, on Thursday 3 July 2025 from 6.00 pm to 7.00 pm. During this webinar, Marc will discuss corporate income tax, personal income tax, dividend distributions, capital gains, VAT, as well as...

1. Expatriates are now impatriates For nearly 40 years, Belgium attracted foreign workers through a special tax regime for expatriate executives, known as “expats.” Approximately 20,000 executives and researchers benefited from this special tax regime until 2022. Under the former regime, employers could provide tax-exempt allowances, but most...

Marc Quaghebeur drafted an article entitled « The New Belgian Government’s Tax Program » which was published in Tax Notes International, volume 117, dated 24 March 2025. Read the article

Since February 3, 2025, after five and a half months of waiting, Belgium has a new center-right federal government composed of a coalition of five parties : the Flemish nationalists (NVA), the French-speaking liberals (MR), the French-speaking centrists (Les Engagés), the Flemish Christian Democrats (CD&V), and the Flemish socialists...

Gift tax In principle, all gifts must be made before a notary. The notary is obliged to submit the deed to the registration office. Once the deed has been registered, the registry office will submit it to the tax administration, which will then charge gift tax. Over the years, the practice has developed of making hand-to-hand gifts or gifts...