Federal tax expenditures report

The “Inventory of Tax expenditures”  is published on a yearly basis, as an annex to the Ways and Means Budget ("Budget des Voies et Moyens - Middelenbegroting"). The full publication occurs in Dutch and in French,  under the title "Inventory of tax exemptions, deductions and credits having an impact on federal tax revenue". This means that in addition to tax expenditures, the full publication also includes the cost (revenue forgone) of provisions that are considered as part of the benchmark tax system. In this publication, we restrict to tax expenditures, this means those who deviate from the benchmark tax system and are thus focused on specific incentive targets which could be reached by direct expenditures. The Inventory aims also to increase budget transparency and to establish closer links between tax and direct expenditures.

The Inventory being an annex to the Federal Ways and Means  Budget, It does not cover the taxes of which devolution of the competences and of the revenue have been made to the Regions.

The Inventory is based on the following definition of "tax expenditure" as initially chosen by the High Council of Finance:  a loss of revenue resulting from a departure from the benchmark tax system that intends to favor specific taxpayers or economic, social, cultural activities, and that could be replaced by a direct subsidy.

The introduction describes notably what means "benchmark tax system" for each tax. It also contains details relating to the method used to calculate revenue forgone resulting from tax expenditures. Moreover, the Inventory contains a summary of the major results as well as a detailed table.

The full version of the Inventory of federal tax expenditures is available on the website of the Belgian House of Representatives.

The different parts of the last edition and of the previous editions of the Inventory of federal tax expenditures can be separately downloaded via the links below.

Inventory of federal tax expenditures
Publication date Belgian House of Representatives - Full version (Pdf) Detailed XLS file Bulletin de documentation - Documentatieblad Introduction and summary
07/05/2020  preliminary publication (PDF, 453.39 KB)  2018 (XLSX, 114.58 KB)
28/11/2018 Doc 54 3293/004  2017 (XLSX, 605.66 KB)  English (PDF, 374.76 KB)
15/03/2018 Doc 54 2689/007  2016 (XLSX, 201.4 KB)  English (PDF, 393.59 KB)
24/10/2017 Doc 54 2689/002  2015 (XLSX, 197.07 KB)  English (PDF, 534.49 KB)
19/02/2016 Doc 54 1351/007  2014 (XLSX, 196.15 KB)  English (PDF, 123.07 KB)
16/12/2014 Doc 54 0495/006  2013 (XLSX, 87.53 KB)  English (PDF, 69.51 KB)
08/11/2013 Doc 53 3070/002  2012 (XLSX, 85.39 KB)  English (PDF, 72.02 KB)
20/12/2012 Doc 53 2521/002  2011 (XLS, 120 KB)  Dutch (NL) 3rd quarter 2012 (PDF, 496.42 KB)
 French (FR) 3rd quarter 2012 (PDF, 454.85 KB)
 English (PDF, 263.34 KB)
22/12/2011

10/01/2012
Doc 53 1943/002

Doc 53 1943/005 (addendum)
 2010 (XLS, 225 KB)  Dutch (NL) 4th quarter 2011 (PDF, 420.44 KB)
 French (FR) 4th quarter 2011 (PDF, 438.68 KB)
 English (PDF, 196.24 KB)
13/12/2010

20/06/2010
Doc 52 2222/010

Doc 52 2222/011 (addendum)
 2009 (XLS, 208 KB)

 2009 (add.) (XLS, 84 KB)
 Dutch (NL) 2nd quarter 2011 (PDF, 595.16 KB) 
 French (FR) 2nd quarter 2011 (PDF, 635.37 KB)
19/02/2010 Doc 52 2222/009  2007 (XLS, 206 KB)  Dutch (NL) 1st quarter 2010 (PDF, 379.78 KB) 
 French (FR) 1st quarter 2010 (PDF, 424.89 KB)
09/02/2009 Doc 52 1527/10 en Doc 52 1527/12 (addendum en errata)  2006 (XLS, 239.5 KB)  Dutch (NL) 1st quarter 2009 (PDF, 503.39 KB)
 French (FR) 1st quarter 2009 (PDF, 501.49 KB)