Het belang van een correcte aangifte van materieel en outillage

Since January 1, 2024, a minimum tax for multinational enterprise groups (MNE groups) and large domestic groups has been introduced in Belgium. This is the implementation of the OECD/G20 recommendations and European Directive 2022/2523 into the Belgian legislation (Pillar 2).

Companies that invest in innovation can benefit from several tax incentives. For instance, companies with certain intellectual property rights can take advantage of the innovation deduction. This deduction is calculated based on the income generated from these intellectual property rights.

The legislator initially planned to implement several important VAT changes at the beginning of 2024. However, these changes have been postponed and will now take effect from January 1, 2025, as stipulated in the law of March 12, 2023, which was postponed via a Royal Decree.