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!
In recent years, the Belgian Parliament has codified substantial parts of Belgian economic legislation into a new Code of Economic Law. This …
Belgian Insolvency law mainly consists of two separate regimes: bankruptcy (Belgian Bankruptcy Act of 8 August 1997) and judicial reorganisation (Belg…
The sources of Belgian securities law are relatively widespread. These sources include several federal acts and royal decrees, as well as specific reg…
A Royal Decree of 3 April 2015 (published on 13 April) lays down the rules for taxpayers that are required to declare foreign bank accounts in their i…
On 20 May 2015, after a three-year legislative process, a recast version of the European Insolvency Regulation (EIR) was adopted. For the most part, i…
The substantial risk associated with the expansion and enhanced enforcement of trade controls has a direct impact on due diligence in cross-border M&a…
On 5 March 2015, the Walloon Government adopted an Executive Act (published in the Belgian Gazette on 16 March 2015), which obliges enterprises to sor…
Financial assistance (in the context of a company acquisition) has, in principle, been allowed since 2009. However, some conditions provided by the la…
Tot voor kort nam de Raad van State - terecht - aan dat er geen verplichting bestaat om offertes met abnormale eenheidsprijzen onregelmatig te verklar…
Le 1er novembre 2014, est entrée en vigueur une nouvelle réglementation destinée à régir l'activité de planification financière. L'objectif de cette r…
In order to secure the protection of judicial reorganization, the debtor needs to attach to the petition for judicial reorganization a certain number …
In a judgment of 27 June 2014, published in December 2014, the Supreme Court specified the extent to which the mandate of a director should be pursued…
Imagine: a few years ago, you were a director of a company. Because of differences of opinion about the policy being implemented, you resigned. T…
Volgens de Wet van 31 januari 2009 betreffende de continuïteit van de ondernemingen (WCO) kan de debiteur twee types van minnelijk akkoord afsluiten1 …
Those with experience of negotiating share or asset purchase agreements will know that the negotiation of "representations and warranties" and "specif…
From 1 September 2014 to 13 January 2015, all 16 Belgian SICAFIs switched to the new regime of Regulated Real Estate Companies (B-REIT) introduced by …
On 19 November 2014, the Court of Appeal of Brussels ("the Court") issued an interim judgment ordering the Belgian Competition Authority ("BCA") to gr…
In order to reinforce creditors' protection, the law of 25 April 2014 has amended the requirements for liquidating a company in one single deed. The l…
The Royal Decree of 25 April 2014 ("RD") makes it possible for individuals to electronically file company amendment acts and to register the company d…
Les titres qui n'avaient pas encore fait l'objet d'une conversion de plein droit ou à l'initiative de leurs titulaires au 1er janvier 2014 ont en prin…
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