– VAT on boilers fueled by fossil fuels (fuel oil, gas) will drop from 6% to 21%.
– 6% VAT on demolitions-rectuctions is confirmed. It will also be applied for “Key on Door” construction projects. But it will only apply to the clean and unique housing of a maximum 175 square meter area (instead of 200 square meters). The rate of 6% will not apply for swimming pools, saunas, mini-golfs, tennis courts and similar installations. The Minister of Finance Jan Jambon has planned administrative tolerance for the period between July 1 and the publication at the Belgian instructor.
Law-program: unemployment reform will come into force on January 1, 2026
– Tax declaration: The law law includes a chapter to save taxpayers called “in good faith”. It must introduce a refractable presumption of good faith into the taxpayer’s chief when he is in a situation of offense for the first time.
– Introduction of a new tax regularization: an increase of 30% will apply in addition to the rate due if the taxpayer had paid his tax obligations. For securities, this can therefore lead to a 60% levy (30% of furniture loss and 30% increase). For capital prescribed capital, the rate will be 45%. A cooperation agreement must be concluded with regions with regard to regional taxes. A system of social regularization will also be introduced, for unpaid social contributions.
– Professional interests (called “Carried Interests”) will be taxed as a movable income at a rate of 25%. This measure concerns investment fund managers.
– Introduction of an “exit tax”: the departure of a legal person (company) abroad will be taxed as a fictitious liquidation of this legal person. The shareholders of the emigrant company will now have to declare a (fictitious) dividend in proportion to the actions they hold in emigrant society. This dividend would be taxable at the rate of 30%. The-program law also provides for a reform of the RDT deduction (definitively taxed income).
– The tax on secure accounts is reviewed to avoid abuses and maneuvers to bypass this tax.
Here is what the Arizona agreement contains on the taxation of capital gains
