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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

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.

Tax

1 October 2024

Tax incentives for mandatory e-invoicing

From 1 January 2026, Belgian VAT-registered businesses will be obliged to use structured electronic invoices in a B2B context. In order to cover the costs involved, the legislature has introduced two supportive tax incentives for self-employed individuals and small companies.