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

The Belgian Chamber of Deputies is considering a draft law submitted on 3 July 2025 that provides for the implementation of certain measures of the government's tax reform plans detailed in a policy note in April 2025 (previous coverage). The measures include:
- Introducing a separate 5% tax on capital gains from the sale of shares in certain investment companies that are otherwise exempt under…