Belgium’s federal government will not apply the planned VAT increase on several forms of so‑called “higher culture”, following political pressure from the centrist party Les Engagés. Earlier government plans aimed to raise VAT on various goods and services — including sports and cultural activities — from 6% to 12% as part of broader budget measures.
However, after negotiations, a significant part of the cultural sector has now been exempted from this tax rise. According to reporting, theatre (including street theatre), classical music, opera, choreography, and circus performances will retain the reduced VAT rate. This selective exemption emerged from intense lobbying efforts by Les Engagés. [hln.be]
Surprise and Frustration in the Festival Sector
The decision has caused surprise within the festival and broader culture sector, which will not benefit from the same exemptions. Major festivals — already concerned about rising operational costs — argue that the selective approach raises questions of fairness and economic impact.
The broader reform has been criticised for lacking a clear rational or legal justification, raising concerns about whether it will withstand scrutiny by Belgium’s Constitutional Court. The royal decree detailing the measure is currently under review by the Council of State. [hln.be]
Social Reactions and Media Coverage
The news has also spread on social media. Reporting by De Tijd highlighted that the VAT increase “will not apply to theatre, classical music, opera, choreography and circus”, again crediting Les Engagés’ political influence. This led to mixed reactions, with parts of the cultural sector expressing confusion or dissatisfaction about the inconsistent approach across different cultural categories. [tiktok.com]
Context of the Broader VAT Reform
Belgium has been preparing a wider VAT overhaul affecting take‑away meals, sport, and culture, with repeated adjustments to definitions and exceptions. For example, the threshold for classifying a take‑away meal was recently changed from a seven‑day to a two‑day shelf‑life criterion, illustrating the complexity and evolving nature of the reform. [hln.be]
Source Links
Here are the original sources used for the article:
- HLN – Deel cultuursector blijft dan toch gespaard van geplande btw‑verhoging
https://www.hln.be/binnenland/deel-cultuursector-blijft-dan-toch-gespaard-van-geplande-btw-verhoging~a830b205/
[hln.be] - De Tijd (via TikTok) – Geen hogere btw op ‘hogere’ cultuur
@de.tijd Geen hogere btw op ‘hogere’ cultuur. Onder invloed van Les Engagés zal de btw-verhoging op sport en cultuur niet gelden voor theater, klassieke muziek, opera, choreografie en circus. De festivalsector reageert verbaasd. #muziek #btw #nieuws #detijd
Latest Posts in "Belgium"
- Belgium Extends GKS 2.0 Rollout for Hospitality; Retail Inclusion Decision Still Pending
- Belgium Faces EU Action for Failing to Implement Air Transport Temporary Storage System Under UCC
- EPPO Uncovers €11.3 Million Customs Fraud and Corruption at Port of Antwerp
- Over 20% of Belgian Businesses Not Registered with Mandatory Peppol Invoicing System
- 3 countries offering grace periods for e-invoicing mandates














