Belgium: Guidance on reformed investment deduction regime effective from 2025
Including lists of investments that qualify for, or are excluded from, the new regime
Two royal decrees providing guidance regarding the reformed investment deduction regime effective from 2025 (read TaxNewsFlash) were published at the end of 2024.
- The first royal decree includes the lists of investments that qualify for, or are excluded from, the new investment deduction regime.
- The second royal decree introduces a new type of attestation, the “investment certificate,” which can provide certainty for long-term projects.
Read a January 2025 report prepared by the KPMG member firm in Belgium