2025 tax news

  The year 2025 opens with several important tax changes. Here are just some of the changes that may be of interest to you:

A number of tax changes for company vehicles in 2025: in fact, deductibility will be reduced across the board, with the exception of 100% electric vehicles, which will keep their tax benefits intact. The stated aim is an ecological transition! And employers will be able to reimburse the cost of recharging electric cars at home. On the other hand, for combustion-powered vehicles, the taxable benefit in kind will once again increase by 5 to 10% for the beneficiary.

More good news here - yes, there is some - for VAT taxpayers: a major administrative simplification has just been put in place, with increased automation, making VAT refunds easier, for example. 

In Wallonia, a number of measures have been taken to support real estate investment and the transfer of assets: registration duty reduced from 12.5% to 3%, and a gradual reduction in inheritance and gift tax, with a halving by 2028: qui vivra verra!

Another change, this time for our company directors: the minimum remuneration of €45,000 to be paid to a company director in order to benefit from the reduced rate of corporation tax rises to €50,000; at the same time, a maximum of up to 20% of the director's gross annual salary may be made up of benefits in kind.

The software sector will once again be able to benefit, in 2025, from the more favorable tax regime reserved for copyright, for income from the transfer or licensing of computer programs.

There's also a step backwards in terms of control and taxation deadlines, which have been reduced to 3 years in general, and 4 years for complex declarations (instead of 6 to 10 years previously). The same applies to penalties: the first error on a tax return will no longer result in a penalty: the taxpayer will simply receive a warning.

Keep an eye out for electronic mailboxes for citizens and businesses: more and more public bodies are using these electronic mailboxes, which will become compulsory for communicating with citizens. You can “activate” these “e-boxes” on the legal platforms; please note that once activated, you will not be able to return to “paper” communications.