You are here:
03 October 2018 / news

Belgian corporate income tax reform brochure

Belgium enacted a major corporate income tax reform via the Corporate Income Tax Reform Act of 25 December 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.

Belgian Corporate Income Tax Return

However, the corporate income tax reform Act was rushed through Parliament and therefore needed some improvement. Various measures, for example in relation to the implementation of European Anti-Tax avoidance Directive (ATAD),  have therefore been retroactively modified via the Act of 30 July 2018.  

For an integrated overview of the corporate income tax reform, reference is made to our brochure.

Class/collective actions in Belgium: overview

Class/collective actions in Belgium: overview

A Q&A guide providing an overview of class actions in Belgium, including the legal framework, current trends and the recent extension to SMEs. read more
The rise of the Code of Companies & Associations

CJEU rules on 'tender shaping' practices in the medical device sector

On 25 October 2018, the CJEU ruled in Case C-413/17 on the margin of discretion of contracting authorities to establish technical specifications in relation... read more
Alcohol at New Year’s reception

Alcohol at New Year’s reception: what risks do you face as an employer?

The period of New Year receptions at work is approaching again. Do you, as an employer, have to take precautions to limit alcohol consumption? Who is liable... read more
Stay informed

Don't miss out. Stay up to date about our latest news and events.