Belgian Chamber of Deputies Adopts New Participation Exemption Requirement, New Exit Tax Rules, and Other Measures

On 17 July 2025, the Belgian Chamber of Deputies adopted the draft law providing for the implementation of certain tax reform plans detailed in a government policy note in April 2025. The main measures include the following:

• The participation exemption is amended to provide that if the minimum 10% ownership requirement is not met (but the EUR 2.5 million investment requirement is met), it is additionally required that the investment (participation) qualifies as a fixed financial asset, with…