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Real Estate Seminar

The impact of the corporate tax reform on the real estate sector and the optional VAT regime for immovable lease

20 June 2018, 9:00AM - 1:00PM, CET

During our seminar, taking place on Wednesday 20 June, we will discuss the planned introduction of the option to subject immovable leases to VAT and relevant fiscal measures of the Summer Agreement for the real estate sector.

Optional VAT regime for immovable lease

On 30 March 2018, the long awaited VAT reform was approved by the Belgian Council of Ministers. As from 1 October 2018 it will be possible to opt for the application of VAT to immovable lease agreements concluded with professional tenants.

Main points that will be covered:

  • Comparison between the current and the new Regulation;
  • Key aspects of the new Regulation;
  • What to expect on 1 October 2018.

Corporate Tax Reform

On 29 December 2017, the Corporate Income Tax Reform Act was published in the Belgian Official Gazette. During the seminar the most relevant measures for the real estate sector will be discussed.

Main highlights of the Act:

  • Interest expenses will only be tax deductible up to 30% of the EBITDA;
  • Limitation of deduction for tax losses carried forward;
  • Taxable minimum remuneration for managers of real estate SPVs.



  • 09.00 - 9.30: Welcome and registration
  • 09.30 - 10.30: Optional VAT on immovable leasing
  • 10.30 - 10.45: Coffee break
  • 10.45 – 11.45: Corporate tax reform
  • 11.45 – 13.00: Networking lunch



KPMG Offices
Brussels National Airport 1K
1930 Zaventem



Please indicate, via the link in the upper right corner, if you are interested in attending the event. You will receive a confirmation mail with practical details.






Free of charge


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