On 17 July 2025, the Belgian Chamber of Deputies adopted the draft law providing for the implementation of certain tax reform plans detailed in a government policy note in April 2025. The main measures include the following:
- The participation exemption is amended to provide that if the minimum 10% ownership requirement is not met (but the EUR 2.5 million investment requirement is met), it is additionally required that the investment (participation) qualifies as a fixed financial asset, with…