Short summary Tax Season in Belgium Has Started If you lived in Belgium in 2025 or arrived in the country last year, you have likely received an online notification from the Belgian authorities that your 2025 tax return can be submitted. Tax-on-web,…
Short summary Belgium’s new capital gains tax (CGT) does not change the existing tax treatment of Employee Stock Options: qualifying options remain taxable at grant, and non-qualifying options at exercise. The CGT applies only to subsequent gains, avoiding double taxation.…
Introduction More and more high-tax countries are reluctant to see their tax base leave without a final settlement. As a result, emigrating taxpayers are not only required to file one last (departure) tax return but may also face exit-tax mechanisms.…
Summary In December 2025, the Flemish Government reached an agreement on a number of regional tax measures. One of the key changes concerns the favorable 2% registration duty applicable to the purchase of a sole and primary residence in Flanders.…
Summary Individuals who spend a limited period working in the United States often accumulate retirement savings through a 401(k) (or similar) plan and must assess their options once they leave the U.S. and return to their home country. In many…
Background Since 2022, Belgium has a favourable tax regime for ‘inbound taxpayers’ (employees and company directors) and ‘inbound researchers’ who take up employment in Belgium. The regime allows certain employer-paid allowances to be treated as tax-free, making it particularly attractive…
Recent Tax Reform The Cyprus Parliament has recently approved several legislative bills forming part of a comprehensive Tax Reform Program. The approved measures introduce wide-ranging changes to the existing tax framework and apply to profits and income earned from 1…
Introduction Carried interest refers to the share of profits from a private investment fund – such as a private-equity or venture-capital fund – that is allocated to the fund manager as a performance-based incentive. It is effectively the manager’s ‘success…
Summary In a decision issued on 2 September 2025 (Ruling Nr. 2025.0487), the Belgian Ruling Office has provided further guidance on how taxing rights over a severance payment must be allocated when an employee has worked in more than one…
Introduction As an entrepreneur operating in Belgium, you face one of the highest overall tax burdens in the world, with significant social security contributions on top. That makes careful tax planning essential if you want to truly benefit from your…
