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As of March 1, 2025 new changes to the pre-contractual information document (PID)!
Are you active in the distribution sector, sales concessions, franchising,...? If so, you may be familiar - e.g. as a franchisor - with the obligation to provide a draft agreement and a pre-contractual information document (‘PID’) to the other contracting party (e.g. the franchisee) at least one month before the conclusion of the commercial agreement. In a recent article we already informed you that the information to be mentioned in the PID has thoroughly changed since September 1, 2024. However, soon you will have to update your PID again! This is because the information you must mention in the PID will be further expanded. These new rules will come into force on March 1, 2025.
The investment deduction has a new look from January 1, 2025
If you, as an entrepreneur, invest in new tangible or intangible fixed assets used for your business activities in Belgium, you can claim the investment deduction. Through the investment deduction, sole traders and companies receive a tax deduction higher than the acquisition or investment value of the investments concerned.