Belgian Government Coalition Program Includes Tax Reforms

On 31 January 2025, five Belgian political parties agreed on a coalition government program that includes certain tax reform measures. Some of the main measures include:

• Extending the group contribution regime to include indirect participations;
• Converting the dividend deduction regime into a full participation exemption regime, which would maintain the current 10% shareholding condition but increase the minimum investment condition from EUR 2.5 million to EUR 4 million, while also introduc…