Legal news
Circular letter 2026/C/94 confirms that non-profit organisations and foundations subject to the legal entities tax calculate, declare and pay the withholding tax on their capital g…
Liedekerke launches a dedicated Non-Profit practice with the arrival of Antoine Druetz as Partner, together with Alix Degrez and Fantine Miroir, effective 2 November 2026.
The Delegated Regulation revising the EMIR clearing thresholds was published in the Official Journal on 21 October 2026 and applies from 10 November 2026. Linklaters outlines the n…
Legal articles
According to the Court of Cassation (18 June 2026), a taxpayer without acco…
A judgment of the Ghent Enterprise Court of 5 August 2026 held an investor-…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
The first Special Purpose Acquisition Companies (SPACs) emerged in the US some time ago (1990s). Since then, there have been several waves of SPACs, a…
In onze nieuwsbrief van 17 september 2019 brachten we je op de hoogte van de wettelijke verplichting om uiterlijk op 30 september 2019 de ui…
Vandaag kent een beursgenoteerde vennootschap haar kleine aandeelhouders enkel indien ze hun aandelen op naam aanhouden of indien ze aan de algemene v…
The National Bank of Belgium (NBB) has issued fifteen recommendations for cloud service providers in the insurance sector, which will apply as from 1 …
The Belgian legislator has introduced a prohibition on 'unfair clauses' in agreements between enterprises through the Law of 4 April 2019 concerning t…
Companies and other legal entities incorporated in Belgium must register their ultimate beneficial owners (“UBOs”) in the Belgian UBO register. The de…
De (al dan niet gratis) terbeschikkingstelling van een woning door een vennootschap aan haar bedrijfsleider is en blijft een interessante fiscale opti…
M&A in Belgium, like everywhere else, is obviously impacted by the uncertain global economic landscape. Some sectors are weathering the storm bett…
Sinds 15 augustus 2020 zijn verschillende wijzigingen aan de preventieve witwaswetgeving van toepassing. Deze wijzigingen verdienen de nodig…
As part of the second European Payment Services Directive (i.e. Directive (EU) 2015/2366 of 25 November 2015 on payment services in the internal marke…
Let’s find out whether the Cayman tax is also willing to take a bite out of de facto associations!
On 24 April 2020, the European Insurance and Occupational Pensions Authority (EIOPA) issued new guidelines on outsourcing to cloud service providers (…
Het is een herkenbare situatie, al zeker in een crisisperiode. Een vennootschap wenst te investeren. Daarvoor heeft zij kredieten nodig en ze leent da…
The investment structure of private equity funds can take many different forms. If you have invested in a fund structured in the form of an investment…
Ce jeudi 16 juillet 2020, la Chambre des représentants a entériné le projet de loi « portant des dispositions diverses relatives à la prévention …
In recent years the European Union has paid increasing attention to sustainability in its policy- making particularly in the financial sector
The Code of Companies and Associations (CCA) abolished the joint venture (société momentanée/tijdelijke vennootschap) and the silent partnership (soci…
`De regering voerde bij K.B. van 24 april 2020 een tijdelijke beschermingsregeling in om ondernemingen, die betalingsmoeilijkheden ondervonden te…
On 3 June 2020, ESMA published a Consultation Paper (“CP” which is available here) on draft guidelines for outsourcing to cloud service providers…
Due to the COVID-19 pandemic and the measures taken to prevent the spread of the virus, various questions have been raised regarding the organisation …
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