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Stephanie Vanmarcke

Team Manager International stephanie.vanmarcke@vdl.be

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In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.

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Tax

26 November 2024

Modernisation of the VAT chain: phased rollout from 2025

From 1 January 2025, significant changes will be introduced to the VAT chain. The 'VAT chain' encompasses the entire VAT procedure, including periodic VAT returns, payments, and controls by the tax authorities. The changes will be introduced in stages by the Belgian administration.

Tax

14 November 2024

Extension of 6% VAT rate for property developers

On November 12, 2024, Minister of Finance Van Peteghem announced in a press release that the transitional arrangements for the reduced VAT rate on sales after demolition and reconstruction will be extended.

Tax

15 October 2024

Increased monitoring of rental income from foreign holiday homes on Airbnb

As holiday homes are often not used year-round, they are frequently rented out, usually through online platforms such as Airbnb. Since 2021, these platforms must share information with the Belgian tax authorities, leading to an increase in inspections.