DBI beveks and the coalition agreement

The coalition agreement

DBI beveks are investment instruments that are specifically designed for Belgian companies to make use of the DBI exemption. Due to the proposals in the 2025-2029 federal coalition agreement, important changes have been proposed that bring both opportunities and concerns for companies.

Of course, this is only based on the coalition agreement, and the effective laws may differ from the coalition agreement.

What are DBI beveks?

DBI beveks (investment companies with variable capital) are funds in which companies can invest to benefit from the DBI exemption. This means that dividends received from qualifying shares can be exempt from corporate tax under certain conditions. This promotes fiscal neutrality and prevents double taxation.

Tax benefits for management companies

1. Corporate tax exemption: companies can receive dividends from DBI beveks without being subject to corporate tax, provided that the payment conditions are met.
2. Efficient cash flow planning: Thanks to the exemption, dividends can be added net to reserves, contributing to an efficient capital structure and offering more flexibility for reinvestment or distribution to shareholders.

These important changes are contained in the coalition agreement

In recent months, there has been some uncertainty whether the FBI system would continue to exist, but DBI beveks remain a tax-attractive option for companies! According to the new coalition agreement, there are a few significant changes specific to DBI-Bevaks:

• Taxation on capital gains upon exit: A 5% levy will be introduced on capital gains when leaving the DBI beveks. This reduces the tax advantage for short-term investments, and in this way, we are actually going back to the legislation before 2018.
• Withholding tax limitation: The deductibility of withholding tax with corporate tax is now only possible if the receiving company grants the minimum managerial remuneration in the year of the payment. However, this has been increased from EUR 45,000 to EUR 50,000.

Key components:

• Investment portfolio structure: Provide an investment strategy where you can take full advantage of the DBI scheme, taking into account the new levies.
• Long-term perspective: Given the tax on capital gains upon exit, it is advisable to approach DBI beveks with a long-term horizon.
• Compliance and administrative requirements: Stricter rules require accurate documentation and compliance with the conditions to ensure tax optimization.

Conclusion:

‍Investing in DBI beveks through the company remains a fiscally attractive strategy, and much does not change (for now) in the legislation of DBI beveks. Of course, we will keep you informed as soon as the effective legislation becomes clearer.

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