Gemengde belastingplichtigen kunnen op twee manieren hun recht op aftrek van btw bepalen, hetzij op basis van de methode van het algemeen verhoudingsgetal, dan wel op basis van de methode van het werkelijk gebruik.

Mixed taxable persons can determine their VAT deduction right via two methods: either they perform the VAT deduction on the basis of a general pro rata method or they perform the VAT deduction on the basis of the actual use that is made of the goods and / or services received.

The law containing various tax and financial provisions has been published in the Belgian Official Gazette on 30 November 2022. Headline of the law is the lengthening of investigation, assessment, objection, and retention periods.

The Belgian Parliament adopted a draft law concerning diverse tax and financial provisions on 10 November 2022 (hereinafter: the Law). This Law also contains amendments to the VAT statute of limitations, retention period and applicable interest rates, claiming a better alignment with the income tax rules as well as an enhanced ability to fight VAT fraud more effectively.

The Constitutional Court has ruled that the retroactive application of the annual tax on credit institutions for assessment year 2016 cannot be upheld, opening the door for a reclaim.