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As you are very likely aware of, in July 2017 the Belgium Government has reached an agreement about a significant Belgium tax reform called the “Summer Deal”. In a prior mailing dated 1 August 2017 we have already informed you about the expected key changes in Belgium tax law. At this stage, the Belgium Government is still drafting the actual new Belgium tax legislation. In other words, the below considerations are not yet based on final Belgium tax law and should thus be read with care. Nevertheless, based on our current understanding of the announced new Belgium tax law, taxpayers should consider the following actions points “in 2017” since the new Belgium tax rules will very likely have effect “as of 2018”.
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