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.
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In execution of the fourth Anti-Money Laundering Directive, the Belgian government has adopted a preliminary bill on March 31, 2017. This prelimi…
Dans son arrët du 30 mars 2017, la Cour constitutionnelle constate une discrimination entre, d’une part, les personnes physiques qui peuvent bénéficie…
In a recent judgment, the Court of Cassation specified the consequences of the retroactive annulment of a share purchase agreement: in principle, the …
Tot en met 31 december 2016 was de beurstaks in principe louter verschuldigd bij verrichtingen met tussenkomst van een professionele tussenpersoon gev…
Corporate investigations can help businesses to respond appropriately to whistleblowers’ claims and to identify and address potential misconduct promp…
Artikel 10 van de Wet Continuïteit Ondernemingen (WCO) legt aan cijferberoepers een belangrijke verplichting op in het kader van de detectie en de mel…
Le Code des sociétés exige donc qu’une personne physique représente la personne morale dans le cadre de sa fonction d’administrateur. Ce représen…
Het koninklijk besluit met betrekking tot het regelgevend kader voor het nieuwe Belgische ‘Gespecialiseerd Vastgoedbeleggingsfonds’ (GVBF) werd eindel…
However, deals worth USD 75bn[1] are reported as having failed to complete, mostly for regulatory reasons. Indeed, several dark clouds have gathe…
In evolving to a Single Digital Market, the use of consumer data becomes more and more important for service providers. With regard to financial insti…
Op 20 december 2016 werd de Wet van 18 december 2016 tot regeling van de erkenning en de afbakening van crowdfunding en houdende diverse bepalingen in…
On 1 February 2017, the Act of 18 December 2016 setting up the framework for the crowdfunding sector will enter into force. This new legislation aims…
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgia…
Le 31 décembre 2016, la réforme de l’audit fera son entrée dans le paysage juridique belge. La réforme impose le respect de bonnes pratiques ains…
Sometimes it seems that a stock market listing is reserved for mature companies with large market capitalization, but that's a persistent misconceptio…
Le tax shelter adopté dans le cadre du « Plan Start Up » au travers de la loi-programme du 10 août 2015 publiée au Moniteur belge du 18 août…
Reeds bij zijn aantreden kondigde onze huidige minister van Justitie aan enkele grote, dringende werven aan te vatten op wetgevend vlak. Enige tijd ge…
La loi sur la continuité des entreprises (LCE) a, une fois de plus, fait l’objet d’une modification législative et ce afin de mettre un terme à la dif…
The Specialised Real Estate Investment Fund (SREIF) is subject to the Law of 19 April 2014 relating to the alternative investment funds and their mana…
It is standard practice to include representations and warranties in share purchase agreements. They are crucial in assessing risk allocation be…
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