The federal government has announced a number of tax reforms that will have a direct impact on the self-employed and companies from 2026. Some measures have already been definitively adopted, while others have yet to be clarified. Here is a structured overview of the most important changes.
Favorable measures already adopted
Increased tax credit for self-employed individuals
Entrepreneurs operating as sole proprietors can benefit from an increased tax credit if they increase their equity capital. The applicable percentage and the maximum ceiling have been doubled, with effect from the 2025 income year.
Transitional regime for plug-in hybrid vehicles
A special regime has been introduced for self-employed individuals. If you acquire a plug-in hybrid vehicle in 2026, up to 75% of the cost will remain deductible.
This transitional regime does not apply to companies, for whom the deduction of expenses relating to this type of vehicle will be completely abolished.
Unfavorable measures already in place
Increase in withholding tax on dividends
The reduced rates currently in force will be increased to 18%, which will have a direct impact on the distribution of dividends by companies.
Tougher conditions for the reduced corporate tax rate
From tax year 2026, access to the reduced 20% rate will be subject to stricter conditions.
The minimum remuneration for directors will have to be €50,000 (previously €45,000). In addition, flat-rate benefits of any kind may no longer represent more than 20% of total remuneration.
Measures still being finalized
Raising the VAT rate
An increase in the VAT rate from 6% to 12% is planned for certain activities, including sports and leisure activities, hotel overnight stays and takeaways.
Originally scheduled to come into force on January 1, 2026, this measure is expected to be postponed until March 1, 2026. The precise terms and conditions, possible exemptions and transitional measures have not yet been finalized.
Conclusion
The year 2026 will mark a major change in the tax framework applicable to entrepreneurs, with opportunities for certain profiles, but also increased constraints, particularly for companies. An early, personalized analysis of your situation is essential to adapt your tax strategy and avoid any unpleasant surprises.
Our team is at your disposal to assist you in this analysis and monitor the progress of these measures.