Company cars, dependent children, and flexi-jobs have been reformed in the draft law on various administrative provisions.

Many other tax advantages are also being reformed or disappearing.

A new bill converts certain tax measures from the coalition agreement into law. Many benefits are being removed or changed, affecting car taxation, expats, and dependents, among others. Today, analyse which measures impact your organisation and adjust your policy accordingly.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Are these measures already official?

Not yet. This article discusses a draft bill submitted by the federal government. The proposed text still needs to go through several steps, including approval in parliament and publication in the Moniteur belge. Until this legislative process is completed, the proposed measures may still change and do not yet have legal force. Through Lex4You, we will keep you informed of further developments.

A handy overview

This article discusses the following measures:

Plug-in hybrids are more tax advantageous for the self-employed
Fuel costs will be non-deductible from 2026
Dependent children: a uniform threshold for net subsistence
Flexi-job ceiling increases and will now be indexed
Incoming taxpayers and researchers (expats)
Elimination and phasing out of several tax measures
Assessment deadlines for income tax

Some of these measures were originally part of a draft program law. They were removed from that draft and included in this draft bill containing various provisions.

The program law, definitively approved on July 18, 2025, forms the legislative framework for the reform agenda of the Arizona government. It includes significant budgetary and policy reforms, including the limitation of unemployment benefits over time.

At the same time, Parliament is working on a law containing various provisions. This complements the reform program with more technical or targeted measures in various areas.

Plug-in hybrids are more tax advantageous for the self-employed

Many employers and companies are not yet ready to switch to a fully electric fleet. Therefore, the original draft of the program law included a new 'deductibility scheme' for plug-in hybrids to make them more tax advantageous again. As a result, the previously planned limitation on deductibility was paused, leading to a longer transition period.

This scheme was ultimately not included in the program law but transferred to the draft bill containing various provisions. In the version currently available, the new deductibility scheme is retained. However, it will only apply to the self-employed (natural persons with a VAT number) who pay personal income tax.

Fuel costs will no longer be tax-deductible as of 2026

The draft legislation further stipulates that fuel costs for plug-in hybrid vehicles purchased, rented or leased from 1 January 2026 onwards will no longer be deductible as professional expenses. However, companies will retain the current phase-out scheme (75% in 2025, 50% in 2026, 25% in 2027, 0% from 2028).

Dependent children: a uniform threshold for net subsistence

From the income year 2025, the net subsistence that children may have will be uniformly set at 5,265 euros (12,000 euros after indexing) for all children. Previously, this maximum amount varied depending on the child's family situation.

Flexi-job ceiling increases and will now be indexed

The draft bill raises the tax maximum income for non-retired flexi-jobbers in 2025 from 12,000 euros to 18,000 euros (indexed amounts).

This amount will henceforth be adjusted annually according to the evolution of the index figure.

Incoming taxpayers and researchers (expats)

The regime for expats will be relaxed in the following ways:

The employer-specific costs will be increased from 30% to 35% of the gross annual salary
The maximum ceiling of 90,000 euros will be abolished
The minimum gross salary will decrease from 75,000 euros to 70,000 euros

These rules will apply to salaries paid or granted from January 1, 2025.

Elimination and phasing out of several tax measures

This concerns the following:

Elimination of the PC private plan from October 1, 2025
Elimination of the increased flat-rate for long-distance travel from the income year 2025
The exemption for additional personnel for SMEs will be phased out from the income year 2025
The exemption for social passive unit status can only be applied to salaries granted up to and including September 30, 2025
Elimination of the tax reduction for the acquisition of an electric vehicle from the income year 2025
Elimination of the tax reduction for household help from the income year 2025

Assessment deadlines for income tax

The existing ten-year assessment period for fraud and complex declarations will be removed. In its place, three extended assessment periods will be introduced, alongside the regular three-year period:

Three years: for a correct and timely declaration
Four years: for non- or late declarations or complex declarations
Seven years: for fraud (the previous ten-year period is reduced to seven years)

The six-year assessment period for semi-complex declarations and the ten-year period for complex declarations will be eliminated.

The new regulation will apply from the assessment year 2023.

What does Securex do for you?

If you have questions about the impact of these measures on your company or your HR policy, we are happy to assist you. Contact your Securex Legal Advisor today at MyHR@securex.be.