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Receive every month:
– Key tax and administrative trends you shouldn’t miss
– Expert insights on current developments
– Innovative ideas to support and evolve your strategies
Receive every month:
– Key tax and administrative trends you shouldn’t miss
– Expert insights on current developments
– Innovative ideas to support and evolve your strategies
Each month, our experts provide a clear and practical analysis of tax and legal developments, designed to support your decisions and keep you informed.
⚠️ Important note
BFS News editions are currently published in French only.
In this new edition, we focus on the increasing responsibilities and the key tax and legal areas of attention that will shape the coming months.
On the agenda: a practical overview of electronic invoicing and the concrete challenges related to receiving e-invoices, an essential reminder of the rules regarding cash payments and anti-money laundering regulations, as well as an analysis of the joint liability mechanism for social security contributions, whose application is becoming significantly stricter.
We also address the asset tax applicable to non-profit organizations (ASBLs), its complex tax base and the consequences of the recent Constitutional Court decision, without overlooking the sensitive notion of an active shareholder, which often involves underestimated risks.
Finally, our ethical focus on the Samilia Foundation and our tax and administrative calendar complete this edition, which is centered on vigilance and anticipation.
👉 Edition 15 designed to secure your decisions and anticipate risks before they become constraints.
For this January edition, we begin the year with a clear overview of the tax and regulatory developments to anticipate in 2026, in order to start the financial year on solid foundations.
On the agenda: the main upcoming tax changes, the alignment of tax law with corporate law regarding mergers between sister companies, as well as a practical focus on the taxation of professional expenses and their impact on taxable income. We also revisit the new Per Diem rules and the key measures of the personal income tax reform currently under discussion in Parliament.
This edition also addresses the announced changes in VAT rates from March 2026, in order to better anticipate their practical effects.
Finally, our profile of the month highlights Pascal Mathieu, a hands-on architect, and our tax and administrative calendar helps you meet your deadlines from the very beginning of the year.
👉 A January edition designed to anticipate and structure your decisions for 2026.
This month, our edition supports you in setting your course for 2026, with tax, legal and practical reference points for independent professionals and businesses.
On the agenda: accounting and tax recommendations to start the year effectively, as well as insights into management companies and announced reforms that could impact your strategies.
We also address the VVPRbis regime, which remains fragile and evolving, and the tax deadlines to be respected for audits, assessments and document retention. Finally, an update on copyright rules, with a new restriction that could modify the existing legal framework.
This edition also offers an artistic interlude with Eric Luc Maquet, whose work explores the sculpture of movement, between material and poetry.
Finally, you will find our tax and administrative calendar for the beginning of the year, to ensure you do not miss any deadlines and stay on track with your obligations.
👉 An edition designed to understand, secure and anticipate 2026 — to inform you, support you and guide your decisions.
This month, our edition focuses on the major changes awaiting businesses and independent professionals in 2026.
On the agenda: electronic invoicing via Peppol, a key requirement from January 1st, accompanied by our practical recommendations to successfully manage your digital transition.
We also review the tax developments announced for 2026, as well as the growing importance of transparency and the taxation of crypto-assets, a rapidly evolving topic affecting an increasing number of investors and entrepreneurs.
This edition also highlights the essential work of the Charcot Foundation, committed for more than 35 years to research on multiple sclerosis, and its year-end solidarity initiative.
Finally, we offer a special focus on business gifts, a key topic for this period, as well as the monthly tax and administrative calendar to ensure you do not miss any deadlines.
👉 A comprehensive edition focused on anticipation, compliance and solidarity — to inform you, support you and guide your decisions.
This month, our edition focuses on the major tax issues directly affecting businesses and high-net-worth individuals.
On the agenda: taxation of capital gains on shares, tax increase mechanisms, as well as the differences between VVPRbis and liquidation reserves, to better anticipate your strategic decisions.
We also address the importance of confidentiality in your relationship with your accountant, a key pillar of trust and security for your wealth-related decisions.
This edition also features an inspiring profile of Soyer & Mamet, a century-old company renowned for its expertise, as well as a look back at our participation in the “Octobre Rose” event alongside the Hamdi Foundation.
Finally, you will find a focus on current tax developments and practical advice to anticipate year-end matters.
👉 A comprehensive edition focused on analysis, anticipation and guidance to support your decisions.
This month, our edition focuses on optimizing wealth and real estate projects by combining tax considerations with accounting practices.
On the agenda: financing through pension plans (EIP), movable asset donations, corporate real estate use, and VAT developments, to secure your decisions and anticipate financial impacts.
We also revisit the digitalization of accounting processes, helping you leverage new technologies and improve efficiency.
This edition provides an overview of current legal and tax trends, along with a reminder of important upcoming deadlines.
Finally, a practical section on managing administrative obligations helps you remain confident in your processes.
👉 A comprehensive edition designed to protect your interests and support your strategic decisions.
This month, our edition analyzes the major tax developments in force since July 1st, with a direct impact on your companies and wealth projects.
On the agenda: Exit Tax, RDT, renovation VAT, deductibility of benefits in kind, and recent court decisions to help anticipate obligations and avoid risks.
We also address the impact of these changes on your investment strategy and company management.
This edition provides a comprehensive overview of best practices and monitoring tools to remain compliant, as well as a reminder of key tax deadlines.
Finally, you will find advice to secure your decisions and manage your choices with confidence.
👉 A comprehensive edition focused on information, analysis and anticipation to support your decisions.
BFS News • Edition 08
We also revisit the entrepreneurial mindset with LJE and the evolution of tax litigation, helping you better prepare your decisions and secure your projects.
This edition offers a focus on best management practices and a reminder of essential tools to remain compliant and efficient.
Finally, you will find practical advice to manage your tax and administrative decisions with confidence.
👉 A comprehensive edition focused on anticipation, information and advisory — to support your strategic decisions.
In this new issue, explore key topics: enhanced 120% deduction for electronic invoicing, reconsideration of the 10% tax increase, and tax implications for multi-property owners.
We also address the taxation of small companies, as well as two inspiring initiatives: SaveBee and BFS sustainable gardens, combining efficiency and responsibility.
This edition provides a comprehensive overview of legal and tax developments, with a focus on sustainability and wealth management.
Finally, you will find our recommendations to anticipate your decisions and optimize your strategic choices in compliance with current regulations.
👉 A comprehensive edition focused on analysis, information and guidance — to help you manage your decisions with confidence.
In this edition, discover key topics: financial support for the arrival of a child, tax implications of purchasing a company bicycle, and new rules regarding the asset tax for non-profit organizations.
We also feature an exclusive profile of Paris Brussels Gastronomy and discuss the strengthened tax regime for flexi-jobs, helping you stay up to date with obligations and opportunities.
This edition provides a comprehensive overview of tax and administrative practices, along with guidance to secure your actions.
Finally, you will find our recommendations to anticipate your decisions and optimize the management of your activities and assets.
👉 A comprehensive edition focused on information, analysis and compliance — to support your decisions.
In this edition, dive into new social legislation for independent professionals in Europe, a reminder on commercial leases, and the implications of liquidation reserves after approval of accounts.
We also explore the challenges of mixed shareholding structures and the importance of updating general terms and conditions, as well as an analysis of the 2025 government agreement.
This edition also features the exclusive profile of Master Switch, creator of emotions on the road.
Finally, you will find our advice to anticipate your decisions and maintain control over your wealth and tax strategy.
👉 A comprehensive edition focused on information, strategy and advisory — to guide your decisions.
In this edition, explore key topics: VAT changes from 2025, tax reform in the Walloon Region, and the upcoming obligation of B2B electronic invoicing.
We also feature the exclusive profile of Benoît Lange and a look back at our ten-year anniversary event, highlighting achievements and inspiring initiatives.
This edition provides a comprehensive overview of tax and administrative developments, with a focus on best practices to remain compliant and efficient.
Finally, you will find our recommendations to anticipate your decisions and manage your strategic choices with confidence.
👉 A comprehensive edition focused on information, anticipation and advisory — to support your decisions.
In this edition, explore key topics: deductibility of expenses related to benefits in kind, new liability rules, and opportunities related to business acquisitions.
We also feature the exclusive profile of Roland de Lathuy and upcoming tax trends for 2025, helping you anticipate their impact on your projects and activities.
This edition provides a comprehensive overview of best tax and wealth management practices, with a focus on information and compliance.
Finally, you will find our advice to remain in control of your choices and make decisions with confidence.
👉 A comprehensive edition focused on information, anticipation and guidance — to secure your strategic decisions.
Pourquoi votre comptable insiste-t-il tellement sur l’importance de lui transmettre à temps l’ensemble des documents nécessaires à l’établissement de votre déclaration fiscale ? C’est simple : si votre déclaration n’est pas déposée, ou si elle est déposée en retard, si elle est incomplète ou inexacte, l’article 444 du Code des impôts sur les revenus couplé avec l’article 225 AR/CIR fixent un accroissement d’impôt à hauteur de 10% à 200%... et l’administration fiscale s’en donne à cœur joie. Toutefois, suite à la modification de l’article 444, depuis le 29 juillet 2025 cela pourrait changer.
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Lors d’un contrôle fiscal, le contribuable se trouve souvent dans une position délicate face aux pouvoirs étendus de l’administration fiscale. Si la loi impose certes un devoir de collaboration avec l’administration, ce devoir ne prime pas sur le droit au respect du secret professionnel.
La Cour d’appel de Gand a récemment rappelé que les documents et courriels échangés avec un expert-comptable sont protégés par le secret professionnel et ne peuvent être consultés par l’administration fiscale sans l’accord préalable de l’autorité disciplinaire compétente, en l’occurrence l’ITAA.
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La Belgique devrait prochainement franchir le pas de la taxation des plus-values sur actions. La presse en parle depuis des mois, et tout semble déjà acquis dans l’esprit des politiques, à un détail près : cette mesure n’est toujours qu’une note politique et n’a pas encore été présentée à la Chambre des représentants. Aucun projet de loi n’a encore été publié, il n’y a donc aucun travail parlementaire entamé sur le sujet.
Le gouvernement annonce cette taxation en grande pompe depuis neuf mois, mais les seuls textes qui existent à ce stade-ci sont des brouillons d’avant-projets de loi (avec track-changes s’il-vous-plait), qui ne peuvent que mettre en exergue le chantier que cette réforme représente.
Il est toutefois intéressant de tendre l’oreille aux bruits de couloir, au cas où le projet de loi serait déposé
in extremis en décembre pour être discuté sous bénéfice de l’urgence et voté en turbo avant son entrée en vigueur à partir de 2026.
Dans les grandes lignes, le régime prévoirait donc, parallèlement aux régimes de taxation existants de certaines plus-values comme revenus divers ou revenus professionnels, une cotisation de solidarité sur les plus-values sur actifs financiers, calculée sur la création de valeur à partir du 1er janvier 2026 à un taux de 10% (ou un progressif jusque 10% en cas de participation substantielle).
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Mettre un bien immobilier à disposition de ses dirigeants via la société est de plus en plus risqué fiscalement. Les juges confirment une double exigence : les frais doivent être proportionnés aux revenus générés et justifiés par une finalité professionnelle claire. Faute de quoi, l’administration requalifie les dépenses en charges privées, avec rectifications et majorations à la clé.
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Entre liberté, audace et innovation, Françoise Lanoizelet et son associé Emmanuel Hankard ont transformé leur passion commune pour l’horlogerie en un projet entrepreneurial d’excellence. À travers cette interview, Françoise revient sur son parcours et sur la manière dont la maison Hall of Time reflète leur vision : écoute, raffinement et expérience client unique.
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Prévue initialement pour mai 2025 puis reportée à octobre, la réforme de la chaîne TVA devait bouleverser la gestion des paiements avec la disparition du compte courant TVA et l’introduction d’un compte-provisions. Le fisc vient d’annoncer son report… sine die !
Si certaines mesures sont déjà en vigueur (délais de rentrée, amendes fixes et proportionnelles, déclaration de substitution), d’autres attendent toujours leur mise en place...
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