VAT, corporate income tax, accounting obligations and tax optimisation for Belgian entrepreneurs.
14 articles
VAT on vehicle expenses in Belgium: 50% ceiling, three calculation methods, van exception and electric vehicle treatment. Rules for the self-employed and companies.
Advance tax payments in Belgium 2026: the surcharge is abolished for self-employed individuals. Companies (6.75%) and directors (4.50%): dates, calculation and exemptions.
Reduced corporate income tax rate in Belgium: small company conditions, minimum director remuneration and calculation of the maximum €5,000 saving per year.
PLCI for self-employed in Belgium: how it works, 2026 contribution limits, tax deduction and comparison of standard PLCI vs social PLCI to better prepare for retirement.
Investment deduction in Belgium: standard rate 10%, thematic 40%, digital 20%. Eligible assets, conditions and unlimited carry-forward for SMEs and self-employed.
Withholding tax on SRL dividends in Belgium: standard rate 30%, VVPRbis regime at 18%, liquidation reserve and reporting obligations for managers and shareholders.
Deductible expenses for a Belgian SRL: business meals at 69%, cars, home office and the reduced CIT rate. What qualifies as a cost and under what condition.
Corporate income tax in Belgium: standard rate 25%, SME reduced rate of 20%, taxable base and quarterly advance payments explained for your SRL or SA.
VAT for the self-employed in Belgium: who is subject, franchise threshold €25,000, four VAT rates, registration via MyMinfin and Intervat for declarations.
Peppol electronic invoicing in Belgium: B2B obligation on 1 January 2026, companies concerned, accepted formats and tax incentives.
Taxation of the content creator in Belgium: miscellaneous or professional income, when to become self-employed and VAT on YouTube, Twitch and sponsorship.
Monetising YouTube in Belgium: the Partner Program, a YouTuber's income streams and the status to plan as soon as the channel earns.
Obtaining a VAT number in Belgium: CBE registration, form 604A, costs and deadlines explained step by step to activate your number before starting.
Tax incentives for a company in Belgium: corporate tax rate, investment deduction, tax shelter and regional aids, explained with the current figures.