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2025 Personal Tax Return: Investors and Company Directors, Two Profiles

2025 Personal Tax Return: Investors and Company Directors, Two Profiles

Published on : 11/06/2025 11 June Jun 06 2025
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As part of the special tax edition published in La Libre Eco, Sabrina Scarnà authored two articles to help investors and business leaders navigate the upcoming changes in Belgian taxation.

Two profiles, two realities, but one key challenge: making the most of 2025 before the major reforms hit.

1. The Investor: End of a Cycle and Reform Ahead

▪️ Final year to deduct loan interest on rental real estate
▪️ Entry into force of Caïman Tax 2.1 → return of appendix 276 CJC
▪️ QFIE (French dividends) now fully accepted by the tax authorities
▪️ 10% capital gains tax on movable assets coming in 2026 → consider revaluing your assets by 31/12/2025!

In short: between optimisation and increased reporting, 2025 is the year to act.

2. The Company Director: Rethinking Between Salary and Dividends

▪️ Revaluation of the minimum salary for the reduced corporate tax rate: will €50,000 indexed become a reality?
▪️ Reform of the VVPR-bis and liquidation reserve regimes starting July 2025
  Harmonisation of rates and shorter waiting periods
  Last chance to apply current rules until 31 December 2025
  Option to anticipate the new regime as of 1 July 2025

In short: Structuring your remuneration and planning your distributions is more essential than ever.

These contributions are part of a special issue coordinated by Nicolas Ghislain, with additional articles by Julien Limborg and Emmanuel Degrève (Deg & Partners), Nicolas Stockmans, Axelle Lallemand and Françoise Verreux (BDO Belgium) – each offering insights tailored to specific taxpayer profiles for the 2025 personal tax return.

Thanks to La Libre for this initiative and its trust.

Read the articles on La Libre’s website: https://kiosque.lalibre.be
 
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