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Belgian Parliament Approves Tax Reform Measures Including Tax on Gains from Investment Company Shares, Expat Regime Improvements, and Others

|Approved Changes|Belgium
Belgium

On 11 December 2025, the Belgian Chamber of Deputies adopted the law providing for the implementation of certain measures of the government's tax reform plans detailed in a policy note in April 2025. The measures include:

  • The introduction of a separate 5% tax on capital gains from the sale of shares in certain investment companies that are otherwise exempt under the participation exemption;
  • T…

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