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Belgium: Law containing miscellaneous provisions approved by Parliament

New tax measures and key changes affecting dividends, car taxation, expat benefits, and pensions.

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December 15, 2025

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

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