Below, we outline the main provisions of the bill that have been approved by Parliament on 11 December 2025. Publication in the Belgian Gazette is expected soon. For an overview of the first wave of measures in 2025 we refer to our previous article.
Second phase of Belgian tax reform approved by Parliament
In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented. As we approach the end of the year, the Belgian federal government has made further progress and approved the second phase of its tax reform mostly aiming to enhance competitiveness and support a sustainable economy.
