AKD Seminar (Part II) ꘡ Programme Law Special Edition ꘡ Corporate Tax Changes under the Government Agreement

September 16, 2025 | 14:00 - 16:00 | AKD Brussels
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The Programme Law – which includes several key measures from the Government’s "​Arizona​" agreement – was adopted by Parliament on 17 July 2025.

In parallel, additional initiatives are being introduced through a separate “Miscellaneous Provisions” Bill, which is expected to be adopted soon, pending input from the Council of State.

Corporate Tax Reform in Motion: Prepare your organisation for the far-reaching tax changes introduced (or soon to be introduced) under the new government agreement.

With the Programme Law having been adopted, AKD invites you to the second session of our special two-part seminar series, exploring the most critical corporate tax reforms initiated under the government agreement formed by the “Arizona” coalition.

While some measures have already been adopted through the Programme Law and will take effect according to their respective entry-into-force dates, others are still under negotiation, with the corresponding legislation expected to be passed later this year. All measures are closely interconnected, as they form part of a broader political package negotiated within the coalition.

This session is tailored for CFOs, tax directors, in-house counsel, and finance professionals looking to understand the full scope of new corporate tax rules and anticipate the implications for their organisation.

What topics will be covered?

From the Programme Law:

  • Exit tax – extended scope including deemed dividend for shareholders
  • DRD – adjusted rules for quantitative exemption
  • Liquidation reserve & VVPRbis – convergence of beneficial regimes
  • Annual tax on securities accounts – anti-abuse reinforcement
  • Investment deduction – updated eligible asset list
  • Abolition of penalties for first infringements committed in good faith
  • Adjustments to tax audit & assessment deadline

From the Draft Bill Miscellaneous Provisions Bill (pending Council of State review):

  • Reform of the DRD regime – impact on SICAVs
  • Company car taxation: changes affecting hybrid vehicles
  • Statute of limitations for tax investigation & assessment

From the Draft Bill introducing a “Solidarity contribution” (still subject to government negotiations):

  • Capital gains tax on financial assets targeting individual taxpayers and certain legal entities “with the broadest shoulders”

Seminar Details

Date & Time: 16 September 2025 (14:00 – 16:00) – Welcome refreshments will be served from 13:30
Location: AKD Brussels – Tour Bastion, 14th floor, Place du Champ de Mars 5, 1050 Brussels
Language: English
Free of charge – Registration required (limited seats available - first come first served)

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This session is part of a comprehensive two-part training cycle on the implementation of the Arizona Coalition’s government agreement. For an in-depth view of employment and HR-related measures: AKD Seminar (Part I) ꘡ Programme Law Special Edition ꘡ HR & Employment Tax Implications

Location

AKD Brussels

Contact

Questions? Send us an email.