The Belgian Government has reportedly reached agreement on tax measures for the 2018 Budget. Key measures include:

• A reduction in the corporate tax rate from 33% to 29% from 2018, and to 25% from 2020;
• The phased removal of the 3% austerity (crisis) surcharge;
• The introduction of a 20% tax rate for SMEs on the first EUR 100,000 of taxable income; and
• The introduction of a limit on carried forw…