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Belgium: Tax consolidation and anti-tax avoidance measures, effective beginning 2019

Belgium: Tax consolidation, anti-tax avoidance measures

The corporate tax reform law was published in the Belgian official gazette on 29 December 2017.


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Certain corporate tax reform measures are effective in 2018. Read TaxNewsFlash-Europe. Other corporate tax reform measures—for instance, an interest deduction limitation—will be effective beginning in 2020.

Still other corporate tax reform measures will be effective beginning in 2019, including:

  • A regime of tax consolidation
  • Provisions implementing the EU anti-tax avoidance directives (ATAD I and II)

These provisions will be effective beginning 2019 (i.e., assessment year 2020, being linked to a tax period starting on or after 1 January 2019). 


Read a January 2018 report prepared by the KPMG member firm in Belgium

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