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Update - Belgium Enacts New Participation Exemption Requirement, New Exit Tax Rules, and Other Measures

|Approved Changes|Belgium
Belgium

Belgium published the Programme Law of 18 July 2025 in the Official Gazette on 29 July 2025. As previously reported, the law includes a new participation exemption (dividends received deduction) requirement, new exit tax rules, and other measures. The measures generally entered into force on the date of publication, 29 July 2025, although the participation exemption change applies from the 2026 assessment year.

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