Nicolas Destryker

At the moment, copyright royalties can be remunerated in a tax-efficient way. Subject to certain conditions, they are not taxed as professional income but as movable income subject to 15% withholding tax. In addition, you can claim a flat-rate expense deduction. From the 2026 tax year, the latter will change for those who do not hold a standard artwork certificate or an artwork certificate plus. So the tax regime for copyright royalties isn’t being abolished, but in many cases it will become less favourable. Anyone receiving copyright royalties without an artwork certificate should therefore assess the impact carefully.

A dividend is a portion of a company's profits that is distributed to its shareholders. Do you own shares in a company? If so, you may receive a dividend if that company turns a profit and decides to distribute part of it. These may be shares in a listed company, or shares in your own company or in a business in which you hold a stake. This article explains in plain language what a dividend is, how dividend distribution works, and which tax and financial considerations must be taken into account in Belgium.

A management company is often associated with tax matters, but in reality it involves much more than tax optimisation alone. For self-employed professionals, it is primarily a way to organise their activities professionally, streamline their income planning and take a more considered approach to building their future. That is precisely why a management company requires tailored advice.

Belgian tax legislation is constantly evolving. Following earlier reforms relating to liquidation reserves and VVPRbis, another important change is now on the horizon: the withholding tax on certain dividend distributions is set to increase.

You may already have heard about it. But what does this mean for you in practical terms? And more importantly: should you take action now? In this article, we give you the full picture.

The rules governing company cars are changing rapidly and this has a significant impact on companies. By ordering a car today, you are also immediately locking in your tax advantage for the coming years. In other words, maximising the benefit requires good timing as 2026 will be a real turning point. It is the last opportunity to still benefit from 100% deductibility for an electric company car.

The federal government has decided to extend the transition period for capital gains tax until 1 June 2026. At the same time, another sensitive issue continues to command considerable attention: when does the standard rate of 10% apply and when do you risk the higher rate of 33%? We have summarised the key insights below.

Those who sell a house, apartment or plot of land at a profit often wonder whether capital gains tax is due. Fortunately, in Belgium no general capital gains tax applies to real estate for private individuals but this doesn’t mean no tax is ever payable upon sale. In certain situations, the capital gain realised on the sale of real estate is indeed taxable. This is mainly the case when the sale takes place within a specific period, or when the property is sold by a company.

With the budget agreement of 24 November 2025, the De Wever government is setting a clear fiscal course: work and entrepreneurship should yield greater rewards while capital income will contribute more. This will impact entrepreneurs and companies as well as investors. New rules are on the way for a higher securities tax and adjusted ways to extract funds from your company, alongside targeted SME measures in corporate and personal income tax. In the meantime, there is more clarity on the timing of the capital gains tax and its transitional period. The legislative texts are still being drafted but the direction is set and it is important enough to start fine-tuning your plans now.