From January 1, 2026, significant changes are on the horizon for non-profits in terms of car taxation. Car costs that have so far been exempt from corporate tax (CT) will now be taxed in certain cases. This measure is part of the broader greening of the vehicle fleet and applies to all legal entities subject to CT, with the exception of public institutions.

After months of political consultation, there is clarity: from January 1, 2026, the federal government will introduce a new capital gains tax on financial assets such as stocks, bonds, funds, and cryptocurrencies. With this tax, the De Wever government aims to ensure more fiscal fairness: those who make a profit on capital must contribute. It is important to note that the final legal texts are not yet available, and consequently, there is still much uncertainty about several points.

From January 1, 2026, B2B e-invoicing will be mandatory for domestic transactions in Belgium. This means that companies will no longer be able to send paper or PDF invoices, but will have to switch to structured electronic invoices. From 2028, a real-time reporting system will also be introduced, allowing invoice data to be automatically sent to the tax authorities.

For investments made from January 1, 2025, a reformed investment deduction scheme will come into effect, with significant changes for businesses and self-employed individuals.

With the recent focus on improving the relationship between taxpayers and the tax authorities in Bart De Wever’s tax charter and the new government agreement, tax mediation aligns perfectly with the objectives of current policy.