The government agreement reflected the Belgian government’s ambition to enhance Belgium’s competitiveness and to foster a resilient, innovative, and sustainable economy. At the same time, to meet budgetary needs, a broader tax base was announced for certain taxpayers. For an overview of the key measures announced in this agreement, we refer to our previous article.

The first set of measures has now been submitted to Parliament in the form of a bill. Some of these proposals differ slightly from the initial announcements. Below, we provide an overview of the main provisions currently under parliamentary review. Other measures, such as the proposed capital gains tax and a more favourable tax regime for plug in hybrids, remain under discussion or are scheduled for further development in 2026.