Plain-language updates on the rules, rates and deadlines that decide how much a freelancer keeps. Written for one-person companies.
19 articles
Remuneration8 min read
A freelance developer billing €600/day over 220 days invoices €132,000. Depending only on how the money leaves the company, the same turnover ends up as €58,685 or €71,760 in your pocket. Here is the full money flow, computed by the same engine the optimizer runs.
Everyone tells freelance developers to incorporate. On modelled 2026 rules the crossover sits near €75,000 of turnover — and below €65,000 a BV leaves you worse off once you count what it costs to run. The full table, computed rather than asserted.
7 min readRemote work makes cross-border invoicing routine for IT freelancers — a Dutch scale-up, a German agency, a US startup. The VAT treatment differs for each, and the quarterly EU services listing catches people who got the invoice itself right.
7 min readA €4,000 machine, a home office, three monitors and a cloud bill. Which of these actually move your tax bill, by how much, and why the investment deduction returns far less than the headline percentage suggests.
7 min readNot every company cost is fully deductible. “Disallowed expenses” are added back to taxable profit — restaurant costs, certain car costs, fines and more. Knowing them protects your bottom line.
5 min readPersonal and corporate tax returns have separate deadlines, and filing through an accountant usually extends them. A quick map of the 2026 filing calendar for freelancers and one-person companies.
4 min readBelgian self-employed have three main supplementary pension tools — VAPZ, IPT and POZ. Each has different limits, tax treatment and who pays. Here is how they compare.
6 min readA company can pay its director a fixed monthly home-office allowance, tax-free within the official ceiling, to cover the cost of working from home. Simple, recurring, and often forgotten.
4 min readIf you use your private car for professional trips, your company can pay a per-kilometre allowance that is tax-free within the official rate. Here is how it works and why it is often overlooked.
4 min readA one-person company only keeps the reduced 20% corporate tax rate on its first tranche of profit if the director draws a minimum salary — raised to €50,000 for income year 2026. Here is why paying yourself more can cost the company less, and the new limit on benefits-in-kind.
5 min readThe investment deduction lets a company deduct extra on qualifying investments. A reform reshaped the rates into a clearer three-track system — with higher percentages for green and digital assets.
5 min readSmall businesses under a turnover threshold can opt for the VAT exemption scheme — no VAT charged, no VAT returns. For B2B freelancers it is often the wrong choice. Here is why.
4 min readBooking profit into a liquidation reserve still beats the 30% standard dividend rate, but the exit cost rose for reserves booked from 2026: the withholding after the 3-year wait is now 9.8%, not 5%. Here is how the vintage-by-vintage rules work.
5 min readA one-person company can award its director meal, eco and gift vouchers that arrive almost tax-free. From 1 January 2026 the meal voucher face value can rise to €10 (up from €8) — here are the exact 2026 ceilings and why they beat an equivalent raise.
4 min readSelf-employed social contributions are paid provisionally on old income, then regularized when the real income is known. Understanding the lag is key to avoiding a nasty year-three bill.
6 min readThe VVPR-bis regime lets a Belgian one-person company distribute dividends at a reduced withholding instead of 30% — if the shares have seasoned. From 1 July 2026 that reduced rate rose from 15% to 18%. Here is who qualifies, when the clock runs out, and what changed.
6 min readA company car is taxed personally as a benefit-in-kind based on the catalogue value, CO₂ emissions and the car’s age. Here is how the VAA works in 2026 and why an electric car changes the maths.
6 min readFrom 1 January 2026, structured electronic invoicing between Belgian VAT-registered businesses is mandatory. Here is what a one-person company needs to send and receive Peppol invoices.
5 min readCopyright income (auteursrechten) is taxed at a favourable 15% movable-income rate. IT was excluded in 2023, but from 1 January 2026 software developers regain access to the regime — though a companion change removes the lump-sum cost deduction for IT, roughly halving the benefit. Here is where IT freelancers stand now.
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