Belgium adopts a broad tax reform with phased implementation through 2026
- World Tax & Law Editorial Team
- Dec 16, 2025
- 3 min read
Belgium has adopted a broad set of tax measures with phased implementation, with several key changes scheduled around 2026 while certain components apply earlier (and, for specific items, are described as applicable from 2025 in specialist commentary). The package includes revisions to the inbound expat regime, company-car deductibility rules, family-related allowances, tax procedure time limits, crypto reporting under DAC8, and a major new framework for taxing capital gains on financial assets.
