Background
In Belgium, company cars are well established in the remuneration policy for tax reasons.
VAT on costs (purchase, lease, fuel, maintenance costs, etc.) relating to (freely provided) company cars can be deducted in Belgium in proportion to professional use (Article 45, § 1d W.VAT). However, the VAT deduction may never exceed 50%, even if the professional use is higher (Article 45, §2, first paragraph W.VAT).
- European case law (QM v. Finanzamt Saarbrücken (C-288/19))
- Administrative Circular 2023/C/72
- Comment
Source: www.vat-consult.be
Latest Posts in "Belgium"
- Belgium Delays VAT Rate Hike for Hospitality and Leisure Sectors Until March 2026
- VAT rate increases postponed till March 1, 2026
- ecosio Webinar – E-invoicing in Belgium: What You Need to Know (Dec 11)
- Belgium Sets 2026 Deadline for Mandatory B2B E-Invoicing, 2028 for E-Reporting Compliance
- Belgium’s 2026 B2B E-Invoicing Mandate: Key Rules, Grace Period, and Compliance Details
