The fiscal and legal landscape in flux: what entrepreneurs need to know about Q2 2025 legislative changes.

Maximum deductible VAPZ in 2025

The Free Supplementary Pension for the Self-Employed (VAPZ) is a smart and popular way for the self-employed to accrue a supplementary pension in a fiscally advantageous manner. Every year, you pay a premium that is fully deductible as a professional expense. The result: a lower tax burden and social security contributions. But please note, the maximum amount you can deposit varies annually depending on your income.

For 2025, the following contributions apply:

- Regular VAPZ: 8.17% of your net taxable professional income from three years ago, with a maximum of €4,000.44.
- Social VAPZ: 9.40% of the same income, with a maximum of €4,602.71. The social VAPZ offers additional protection, such as disability benefits.

Tax sheet 281.50: deadline June 29, 2025

Did you pay any fees, commissions, or honoraria to freelancers or other service providers in 2024? Then you must draw up a 281.50 sheet, even if it does not include an invoice. Make sure to handle this promptly, as the deadline is quickly approaching. The deadline for submitting sheet 281.50 is June 29, 2025. Will you miss this deadline? Then you can no longer deduct those costs and you risk a fine on top of that. So be sure to put this on your to-do list or let your accountant arrange this in time.

Do you have to invoice electronically from 1/1/2026? Take the test

You may already know that e-invoicing will soon no longer be a choice, but a must. From 1 January 2026, you must issue electronic invoices for B2B transactions in Belgium. Not sure if this applies to your company? Don't worry! The government offers a convenient tool to check that.

But if you would ask us, we recommend taking the leap towards e-invoicing anyway. It saves you a lot of paperwork and makes your administration easier, more efficient and reduces the risk of errors. In our blog post about e-invoicing in the digital age you will find all the info!

Guidance for starters through the incorporation procedure

Do you want to set up your own company, but you have no idea where to start? You are not alone! As a starting entrepreneur you can rely on the platform Manage My Business during the challenging incorporation process.. This initiative offers support in drawing up a business plan, choosing the right legal form and navigating through administrative obligations.

Mandatory sustainability reporting delayed

The European rules on sustainability reporting and due diligence were already on the agenda, but have been postponed for a while. Large companies (> 250 employees) will only have to report from the 2028 financial year. For smaller listed companies, this obligation will apply from 2029. Use that extra time to already work on a sustainability policy. After all, you don't work out a really well-thought-out policy overnight.

New thresholds for 'small' companies: this is how you can take advantage of them

Good news for many entrepreneurs: the criteria for determining whether your company is considered “small” or “large” have been relaxed. From the 2024 financial year, higher thresholds will apply for balance sheet total and turnover, so that your company remains “small” longer. And that is important: after all, 'small' companies enjoy tax benefits such as the reduced corporate tax rate, the investment deduction and advantageous rules for liquidity reserves. So be sure to check with your accountant whether you qualify as' small '(again) based on your 2024 figures, and how you can take maximum advantage of this.

Getting started with the updated Sustatool 2.0: simpler, more current and more practical

This year, the Flemish government is coming out with the renewed Sustatool 2.0: a free, user-friendly tool for tailoring your sustainability policy. The Sustatool is primarily intended for SMEs and non-profit organizations that want to integrate sustainability but do not have a large budget or specialized team. Through six steps — from analysis and stakeholder engagement to reporting - this tool helps you determine your vision, develop actions and document everything neatly. This way, you are immediately up to date with the European standards (CSRD, SDGs) and you have a foothold to take a targeted approach to your sustainability journey.

So we don't need to tell you that the tax and legal landscape is changing rapidly. Do you want to make sure you're up to date on everything and don't miss out on opportunities? At Unikoo, we are happy to help you do everything correctly and efficiently. Feel free to contact us for more information.

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