From January 1, 2026, structured electronic invoicing will be mandatory for Belgian companies in B2B relations (between VAT taxable persons). 🔧 What this means: 📤

Switching to VAT-free status: greater flexibility from 2025 As of January 1, 2025, companies with annual sales of up to €25,000 excluding VAT can opt

Advance payments (AV) are not compulsory, but if your company fails to make them, a tax surcharge will be applied. For tax year 2026 (corresponding

Extending or reducing the duration of a usufruct: practical and tax implications Extending the duration of a usufruct Reducing the duration of a usufruct Examples

Fossil fuel cars only Hybrid cars Electric cars Buying a car privately and lending it to your company Conclusion: To maximize tax benefits, it is

The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in

Sole proprietorship Company (e.g. SRL) Example in figures Conclusion

The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to

The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to

The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to

If you are a company manager and you lend/borrow money to your company, you need to consider the repercussions. By taking money from your company,

Minimum amount of ATN car The use of a company car for private purposes generates a taxable benefit in kind (ATN) for the beneficiary. This

Belgian VAT payers Exemption system: conditions Taxable persons established in Belgium whose annual sales in Belgium do not exceed €25,000 may benefit from the tax-free

Social security contributions are calculated on the basis of your gross annual income. The higher your income, the higher your social security contributions. You pay

Benefits in kind for directors Definition. As a director, you receive a benefit of any kind (ATN) when you make private use of company property,

Remuneration conditions. To qualify for the reduced rate of 20% on the first €100,000 of your small company’s profits, you must receive a minimum annual

Make advance payments to avoid penalties? Not mandatory, but recommended. Whether you’re a sole proprietorship or a partnership, VAs are not mandatory. However, if the

VVPR-bis The VVPR-bis scheme offers a reduced rate of withholding tax (Pr M) on dividends from cash contributions to “small” companies. These contributions must be

If you, as a director of your company, receive certain benefits of any kind, for example for the private use of a company car, you