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The Corporate Income Tax module is now fully aligned with the final taxonomy for tax year 2025. You can now download your prepared tax return in XBRL format and submit it via Biztax.

Table of contents

Detailed overview of the changes per template

Taxed and Tax Exempt Reserves

Added:

  • Code 1072 ‘Increased deduction of supply costs for independent press bookshops'.
  • Code 1073 ‘Increased deduction of costs associated with electronic billing packages'.

When accounts are linked to these codes, the correct proportion of the balance will be automatically applied (80% for code 1072 and 20% for code 1073).

Modified:

  • For code 1065 ‘Increased depreciation of charging stations for electric vehicles’, accounts can now be linked for investments from 01.09.2021 to 31.03.2023 counted at 100% and investments from 01.04.2023 to 31.08.2024 counted at 50%.

Disallowed Expenses

Added:

  • Code 1253 ‘Distribution cost prices for the supply of newspapers and magazines for which a tax credit is granted’.
  • Code 1254 ‘Employer's contribution in a train season ticket amounting to the amount of the tax credit granted’.

Removed:

  • Code 1247 ‘Expenses regarding the increase of the flatrate kilometric allowance for business travel for which a tax credit is granted’.

Modified:

  • For code 1239 ‘Other disallowed expenses and income statement items’, a separate percentage can now be applied for each item.

Tax Calculation

Added:

  • Code 1446 ‘Correction – Deduction for innovation income converted into a tax credit’.
  • Code 1447 ‘Correction – Carried forward deduction for innovation income converted into a tax credit’.
  • Code 1448 ‘Correction – Recapture of deductions for innovation income converted into a tax credit’.
  • Code 1815 to 1820 ‘Transfer of the tax benefit related to excess advance payments in the context of the domestic top-up tax system for groups of multinational companies and large domestic groups’.
  • Code 1951 ‘Tax credit for the distribution cost prices for the supply of newspapers and magazines’.
  • Code 1953 ‘Tax credit for the increase of the employer's contribution in a train season ticket’.

Removed:

  • Code 1444 ‘Notional interest deduction carried forward from previous tax years (limited)’.
  • Code 1469 ‘Investment reserve taxable at 33,99%’.
  • Code 1475 ‘Investment reserve taxable at 29,58%’.
  • Code 1851 ‘Tax credit for the increase of the flatrate kilometric allowance for business travel’.

Information Concerning the Declaration

Added:

  • Statement regarding the tax credit for the increase of the employer's contribution in a train season ticket (mandatory when a value is entered in code 1953).

Removed:

  • Statement regarding the tax credit for the increase of the flatrate kilometric allowance for business travel.

275 U - Investment Deduction

  • The template was aligned with the official form. The necessary changes related to the renewed investment deduction for investments as of 01.01.2025 were also implemented in the ‘Depreciation and Investment Table’ account template.

275 W - Tax Credit for R&D

  • The template has been aligned with the official form. Different percentages may apply in tax year 2025 depending on whether the fixed assets were acquired before or after 01.01.2025.
  • Additionally, the table used to determine the actually creditable and refundable tax credit was split into two tables based on the date the credit was established.

275 INNO - Innovation Income

  • In line with the new columns in the official form, two lines were added in our template (when opting for the deduction for innovation income) for the possible conversion into a tax credit.

275 RR - Reconstruction reserve

  • The number of fields has been limited in accordance with the revised official form.