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 Laws of 30 and 31 July 2013 increasing the protection of purchasers of financial products and services and broadening the competences of the finan…
Yesterday (october 9th), a royal decree was published in the Belgian State Gazette which, in short, amends and further specifies the rules r…
The Act of 17 December 2008 makes it compulsory for some types of companies to set up an audit committee, whereas, in the past, this was only highly r…
This summer, the European Commission (Commission) issued a consultation paper on two proposals to reform the EU merger control system.
This Finance E-bulletin discusses some key novel concepts that were recently introduced by Belgian Lawmakers, Regulators and NYSE Euronext. It covers(…
Key provisions of the Amending Directive transposed into Belgian Law by the Amending Act When transposing the Amending Directive and thus modifying th…
The draft law amending several legal provisions governing the continuity of undertakings will also have a social impact. Firstly, CBA no. 102 of 5 Oct…
On 1 August 2013, a law modifying the Law on the Continuity of Enterprises of 31 January 2009 (hereinafter the Law) entered into force. Three years af…
The Law of 27 May 2013 amending various laws relating to the continuity of enterprises (Wet tot wijziging van verschillende wetgevingen inzake de cont…
On 30 July 2013 the Belgian Parliament passed new legislation (the "Act") to improve the protection of users of financial products and services and th…
On 6 August 2013, the Act of 17 July 2013 (1) (the Amending Act) was published in the Belgian Official Journal. The Amending Act transposes Directive …
The Prospectus Directive 2003/71/EC (the "Prospectus Directive") and the Prospectus Regulation No 809/2004 (the "Prospectus Regulation") were amended …
This short article will highlight significant and major improvements to Regulation 1060/2009 on credit rating agencies, as amended from time to time (…
The Banking Law was adopted 20 years ago and is a founding regulation of the financial sector. The Law never stopped evolving over the course of the i…
We thought appropriate to provide a general overview of the progress status (with very brief summary) of five significant regulations: MiFID II, AIFMD…
The purpose of SEPA is to facilitate payments inside the Eurozone so that they are as simple as national payments. Several changes will thus be brough…
Een van de vaak gestelde vragen is of de managementvennootschap als juridische structuur nog nuttig (lees: ‘fiscaal voordelig’) is om een vastgoed (bv…
When a manager/shareholder borrows money from his company, this is normally accounted for as a receivable in current account of the latter (debit a…
The anti money laundering act of 11 January 1993, which limited the payments in cash for the purchase of goods to EUR 15,000, was restricted considera…
The ongoing economic crisis has prompted an intensified search for persons who can be held liable for companies' debts. In this context, shareholder l…
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