Belgium: Law containing miscellaneous provisions approved by Parliament
New tax measures and key changes affecting dividends, car taxation, expat benefits, and pensions.
Parliament on December 12, 2025, approved a law that contains a second series of tax measures included in the government agreement (also referred to as second program law). Meanwhile several amendments have been adopted.
The law contains tax measures concerning:
- Dividends-received deduction
- Investment deduction
- Car taxation
- Expat regime
- Second pillar pensions
- Meal vouchers
- Elimination/reduction of tax benefits
- Tax procedure
- Central contact point (CAP)
The law is expected to be published in the Belgian Official Gazette before the end of the year.
Read a December 2025 report prepared by the KPMG member firm in Belgium