For an integrated overview of the corporate income tax reform, including all amendments made over the past years, reference is made to our brochure.
Belgian corporate income tax reform brochure
Belgium enacted a major corporate income tax reform at the end of 2017. Highlights of the reform include amongst others the reduction of the corporate income tax rate, a revision of the calculation of the notional interest deduction, the introduction of a minimum taxable basis and a tax consolidation regime, changes to the Belgian holding regime and procedural changes to ensure tax compliance. In the meantime quite some measures have been modified again or have been further developed through Royal Decree.
