Tax rules for Belgian companies are constantly evolving. Where optimisation used to rely on “classic techniques”, we now see a clear shift towards well-thought-out strategy and timing.
In this article, we explain where, today, in 2026, real tax optimisation opportunities still exist for entrepreneurs and management companies.
Dividend strategy remains key (but has evolved)
The classic question remains:
👉 do you extract profits from the company through dividends or not?
In Belgium, the standard withholding tax on dividends is still 30%, but favourable regimes exist such as:
- VVPR-bis
- liquidation reserves
These systems still exist, but continue to evolve.
👉 Key insight:
Today, the difference lies less in the tax rate and more in timing and cash flow planning.
Practical optimisation:
- Deciding in time when to distribute dividends
- Strictly respecting waiting periods (3 years)
- Taking future changes into account
👉 Tax optimisation today is mainly about planning, not just choosing the right regime
Liquidation reserve vs VVPR-bis: the choice becomes more strategic
The differences between both systems are decreasing, making the choice less obvious.
👉 Consequence:
- Less “one size fits all”
- More tailor-made decisions per situation
When to choose what?
VVPR-bis:
- faster access to funds
- less cash locked up
Liquidation reserve:
- more control over timing
- interesting for long-term planning
👉 The right choice depends on:
- cash needs
- investment plans
- long-term strategy
Timing is becoming more important than ever
One of the biggest shifts today:
👉 When you do something is just as important as what you do
Examples:
- Correctly respecting waiting periods
- Planning distributions based on tax impact
- Making use of transitional measures where possible
👉 Conclusion:
Tax optimisation today is primarily about managing timing
Fewer “quick wins”, more structural approach
The reality in 2026:
- Classic optimisation techniques are more limited
- Anti-abuse rules are applied more strictly
👉 The focus shifts towards:
- a correct structure
- consistent follow-up
- a combination of measures
➡️ Think about:
- salary vs dividend mix
- spreading profit distributions
- aligning with investments
👉 Tax optimisation is no longer a one-off action, but a continuous process
The role of the accountant is changing
Due to increasing complexity in regulations:
👉 the accountant is increasingly becoming:
- an advisor
- a sparring partner
- a strategic guide
Decisions regarding:
- dividends
- reserves
- remuneration
have a direct impact on net results.
🚀 Conclusion: where is the real value today?
In 2026, tax optimisation is no longer about “the right technique”, but about:
✅ correct timing
✅ well-thought-out planning
✅ combining different strategies
✅ understanding your own figures
👉 The real value today lies in:
proactive advice and forward thinking
👉 Let’s look at your situation together
Every company is different. The right tax strategy depends on your specific situation, plans and objectives.
Would you like to know where optimisation is still possible for your company?
👉 Feel free to contact our team via
🌐 https://www.feniksaccountants.be
T +32 (0) 2 588 59 59
E info@feniksaccountants.be
We are happy to review your situation and help optimise your tax position, not only today, but also in the long term.