Belgium Could Learn from Morocco’s Tax Reforms, Belgian Accounting Body Chief Says
Emmanuel Degrève, president of the Belgian Institute of Tax Advisors and Accountants, says Belgium should draw inspiration from Morocco’s tax strategy. In an opinion piece published on Sunday, he points to rising Moroccan revenues and the continuity of reforms launched since 2021.
“Our problem is not a tax shortfall; it is a tax base that is running out of steam,” Emmanuel Degrève writes in an opinion piece published on November 1 by La Libre Belgique. Faced with Belgium’s budget difficulties, he advocates a reform built over time, with a broader tax base and more predictable rules.
In 2025, gross tax revenues managed by the General Directorate of Taxes (DGI) reached 294.97 billion dirhams, up 18.9% year on year. Corporate tax revenue topped 100 billion, while net revenues, after refunds and repayments, approached 270 billion, according to the DGI’s annual report.
These figures have caught Emmanuel Degrève’s attention, but he considers their growth especially instructive. In 2021, Morocco adopted a framework law setting a multi-year course: broadening the tax base, gradually bringing certain rates closer together and bringing more informal-sector activities into the tax system. Reforms to corporate tax, followed by personal income tax, came next. Digitizing procedures and cross-referencing data round out the strategy.
What the Belgian expert would like to change at home
Belgium’s budget situation is very different. The National Bank of Belgium forecasts growth of 0.6% in 2026 and a public deficit reaching 5.7% of GDP in 2028. Debt would then approach 115% of national wealth.
For Emmanuel Degrève, the response cannot be limited to setting tax increases against spending cuts. He calls for more predictable rules, reforms sustained over time and a broader tax base before considering rate cuts. He also points to electronic invoicing as a tool for improving tax enforcement.
On Bladi.net : Morocco Tax Reform 2026: New DGI Rules for Businesses and Taxpayers
The expert also highlights weaknesses in Morocco’s model: corporate tax relies heavily on a small number of large companies, and employees pay a substantial share of personal income tax. In his view, the differences between the two countries do not prevent them from learning from each other’s experiences. “The Mediterranean does not offer us a model; it holds up a mirror,” he writes.
