Belgium Publishes Programme Law Containing Various Tax Measures, Including Certain Tax Increases

Belgium published the Programme Law of 30 May 2026 in the Official Gazette on 1 June 2026, which contains various tax measures, including certain tax increases and other changes approved by the government as part of the multi-year budget in November 2025. Some of the main measures include:

• An increase in the dividend withholding tax rate under the so-called VVPR-bis regime for small companies from 15% to 18% for dividends distributed three years after establishment (capital contribution), e…