As always, the start of a new month sees a range of changes in laws and regulations in Belgium. With this also being an entirely new year, many more adjustments are coming into force than usual.
From the implementation of the much-discussed capital gains tax and a reform of the labour market to mandatory e-invoicing and rising wages, find out what is changing on 1 January 2026.
Money matters
Higher wages for more than one million Belgians
More than one million Belgian employees can expect to see their wages rise by 2.21% on 1 January as a result of the country's automatic wage indexation.
The publication of the December inflation figures by the Statbel statistics agency shows that wages will rise by 2.21% – significantly less than in most previous years. Wages rose by 3.58% in January 2025, by 11.08% in 2023 and by 3.58% in 2022. Only in 2024 was the figure lower: at that time, it was 1.48%.
The fact that the increase will be moderate is due to inflation returning to normal. According to estimates by the Federal Planning Bureau, average inflation in 2025 was 2.5%. The European Central Bank's target is 2%.
It mainly concerns white-collar workers from various sectors, but also those working in logistics, food trade, insurance, electricians, estate agents and employees of pan bakeries. Together, more than one million employees will see their wages increase in January.
Credit: Pixabay
The much-discussed capital gains tax
A great deal has been written about the capital gains tax over the last year, but due to Belgium's protracted budget negotiations, the question arose in recent weeks as to whether it could actually come into force on 1 January, as the law will not be passed until after the New Year.
The Federal Government agreed on a transitional arrangement to make this possible.
Once the measure is truly in force, banks will be responsible for withholding capital gains tax (opt-in) from those who sell a financial product. However, the seller can also opt out. In that case, the bank will not withhold the tax, but the seller will declare the capital gains themselves in their tax return.
During the transitional period (from 1 January until the publication of the law), banks will not withhold the tax on the sale of securities, unless the customer expressly requests it.
Doubled tax on securities accounts
One of the most discussed measures in the Federal Government's budget agreement is the doubling of the securities tax for Belgians who have more than €1 million in their accounts.
From 1 January, that tax will be doubled from 0.15% to 0.3%.
Mandatory e-invoicing
All Belgian VAT-registered companies will have to use structured electronic invoices when invoicing other Belgian VAT-registered companies (B2B invoicing), via the Peppol (Pan-European Public Procurement Online) network.
Peppol works like a central digital postbox: a supplier sends an invoice through their software, it travels via Peppol and lands directly in the customer's accounting system. Old-school invoices sent by email will not count anymore.
Companies that only carry out activities that are exempt from VAT under Article 44 of the VAT Code are exempt from the requirement. However, this does not mean that these professionals are not allowed to use e-invoices.
Firms that do not comply face fines of up to €5,000. Those who register before 1 January will get a three-month grace period without penalties.
The change is part of an EU push to boost transparency, cut fraud, and simplify cross-border bookkeeping. Credit: Unsplash
Copyright changes
Copyright remuneration will become less attractive from a tax perspective in 2026 as the Federal Government is abolishing the flat-rate cost deduction.
Up until now, copyright up to €75,360 was considered movable income, on which 15% withholding tax is paid (excluding municipal tax). A flat-rate cost deduction of 50% was possible on the first tranche up to €20,100. On the second tranche (from €20,100 to €40,190), this was 25%.
Now, this flat-rate deduction will be abolished; only actual costs will still be deductible. However, the Federal Government is maintaining an exception for artists: for copyrights from artistic performances for which the performer has a work of art certificate, the flat-rate deduction will continue to apply.
More value for meal vouchers
The maximum value of meal vouchers will increase from €8 to €10 per day worked in the new year. Whether employees actually see the value of their meal vouchers increase depends on your employer: they decide whether or not to grant the increase.
Many agreements have already been made in various sectors regarding the value increase of meal vouchers. Therefore, employees should check what their sector (and their employer) has decided on this matter.
If the amount of the meal vouchers is specified in the company's collective labour agreement, an increase requires social consultation within the company. If this is not the case, a company can implement the adjustment more quickly (if it wants to).
Meal vouchers. Credit: Belga
Reduced VAT rate for heat pumps
While heat pumps are very efficient and are set to become one of the stars of the energy transition, the market is lagging behind as the price (including the VAT rate) remains one of the biggest obstacles. But this is changing slightly in the new year.
The reduced VAT rate of 6% for heat pumps will apply again to all homes, regardless of their age. Currently, the 6% rate only applies to homes older than ten years; for homes newer than ten years, the rate is 21%. This is a temporary measure that will run until the end of 2030, and is intended to accelerate the energy transition.
New pension bonus, no penalty (yet)
The pension bonus is a financial incentive that the Federal Government is using to encourage citizens to stay in work longer. The reward consists of an extra payment on top of the statutory retirement pension. The initial pension bonus for employees and the self-employed was introduced back in 2005, but the measure has been amended several times since then.
From 1 January, a new pension bonus with new conditions will be introduced, which people can start accruing from next year.
The introduction of the pension penalty (for people who retire before the statutory pension age) has been postponed by one year to 2027.
Credit: Belga
Crypto investors and the tax authorities
On 1 January 2026, the European Union's DAC 8 directive will come into force, obliging crypto platforms to share information with the tax authorities of the EU Member States.
This includes, for example, the identity of the crypto investor and the financial transaction data of their portfolio. This data can then be automatically exchanged between the Member States, giving tax authorities a complete picture of investors' crypto activities.
Getting sick at work
Fewer sick days without a doctor's note
Headache, feeling a bit under the weather, or just having a bad day? Until now, employees were allowed to stay home one day without having to go to the doctor for a sick note three times a year. From now on, this will be reduced to only twice a year.
In practice, this means that you can stay home for a day without a doctor's note two times per calendar year. The third time you are off sick for a day, you will have to present an official certificate from your GP.
Credit: Canva
Time limitation for unemployment benefits
One of the most important reforms of the Federal Government will come into effect from 2026: the limitation of unemployment in time. From 1 January, unemployment benefits will be limited to a period of two years.
However, this reform will be implemented in stages. Initially, the restriction will apply to those who have been unemployed for more than 20 years, from 1 March to anyone who has been unemployed for more than eight years, and from 1 April to everyone else.
Between 1 January and 1 April 2026, more than 115,000 people will lose their unemployment benefits. A second wave of over 60,000 additional people is expected on 1 July 2026 – bringing the total number of people who will lose their unemployment benefits to around 180,000 people next year.
Changes to the guaranteed salary
To stop the so-called "revolving door effect" whereby employees alternate periods of long-term illness with "short-term" returns to work to secure their full salary for an entire month, the Federal Government is intervening in the "guaranteed salary" in the event of a rapid relapse.
Currently, the rule states that employees who return to work for at least two weeks after illness are immediately entitled to a month's guaranteed wage in the event of a relapse.
The employer pays the full wage during the first 30 days. After that, the sick person falls back on a (lower) sickness benefit from the health insurance fund – usually around 60% of their gross salary, capped at €109.88 per day.
From now on, employees must be at work for at least eight weeks (instead of two) before their employer's full guaranteed wage counter is reset to zero. Those who fall ill again sooner, will fall back on the lower benefit from the health insurance fund.
Solidaris mutuality logo. Credit: Belga/Siska Gremmelprez
Active absence policy
From now on, employers are no longer allowed to "forget" about employees who are off work for a long period of time. From 2026, companies will have to include an active absence policy in their employment regulations.
In concrete terms, this means that there must be regular contact moments between the long-term ill employee and the company. The aim is not to monitor, according to the government, but to keep the connection with the workplace warm, so the threshold for returning is lower.
Firing someone because of "medical force majeure"
If employees are genuinely unable to return to their old job, for example after an accident, the contract can be terminated on the grounds of “medical force majeure". The waiting period for this used to be nine months, but is now being reduced to six months.
After six months of illness, the employer (or the sick employee themselves) can ask the occupational physician to assess whether they will ever be able to return to work.
It is the occupational physician who determines whether someone is indeed permanently unfit for work. If this is the case, the employer does not have to pay severance pay. In the event of "medical force majeure", employees are entitled to unemployment benefits.
A person in a waiting room. Credit: Belga
€2,000 fines for uncooperative companies
Companies with more than 20 employees that have not started a plan for return to work after six months of absence risk an administrative fine of up to €2,000.
This way, the government wants to prevent employers from simply leaving long-term ill employees (who then receive benefits from their health insurance, not from the companies themselves), without taking any action.
Births and deaths
More birth leave for parents
Parents in Belgium will be entitled to an extra week of birth leave as part of the so-called "family credit" scheme. The new scheme is more than just an extension of birth leave: it is a completely new legal framework that will replace the current fragmented arrangements for parental leave and time credits.
The reform will be rolled out step by step. The first phase will start in 2026, when the new budget will be used in full to finance the extra week of leave.
Parents will be free to choose how they take that week: as an extension of maternity leave or as additional paternity leave for fathers (or co-mothers).
Feet of a baby. Credit: Belga/Dirk Waem
Registering deaths digitally
As registering a death involves a lot of paperwork and the entire process can take four to five working days, the Flemish Government has now decided to digitise the death registration process. From January, this can be done via a platform called eLys.
Once registered, a notification will be sent automatically to the funeral director and the local council – which should speed up the process of issuing death certificates. Leuven and Lier pioneered the initiative in 2025. From 1 January, every local council in Flanders must use eLys.
