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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On Thursday 30 May, the Belgian Parliament approved the overhaul of the Belgian legislation on security interests in movable assetsUnder the new legis…
(i) Le principe La poursuite d'une activité déficitaire place les dirigeants dans une situation parfois inextricable. Doivent-ils faire aveu de…
The law of 28 July 2011 requests state-owned and publicly traded companies to apply a gender quota to their boards of directors. By establishing such …
The use of dividends distributed by a subsidiary for the reimbursement of a loan granted in view of the acquisition of the shares of said subsidiary d…
On 27 February 2013, the Financial Services and Markets Authority (FSMA) issued a communication with recommendations on convening general meetings, in…
On 26 February 2013, a draft bill (the “Draft Bill”) amending the bankruptcy law of 8 August 1997 (the “Bankruptcy Law”) was submitted to the House of…
Over the past three years, Belgian listed companies have made considerable progress in complying with corporate governance rules. This is the conclusi…
Recently, a new tax regime relating to capital gains on shares has been introduced (Program Law of 27 December 2012). Under the new tax regime certain…
On 28 January 2013, the Belgian Institute of Statutory Auditors (Instituut van de Bedrijfsrevisoren / Institut des Réviseurs d’Entreprises; the “IBR-I…
The time to call the annual general meeting of shareholders is fast approaching. To assist Belgian listed companies with their convocation formalities…
On 28 December 2012, the European Commission authorized the resolution plan for the Dexia group and restructuring plan for Belfius, subject to certain…
Le tribunal correctionnel de Bruxelles a jugé que les éléments constitutifs de l’infraction d’abus de biens sociaux sont présents lorsqu’un dirigeant …
On Friday 21 February 2013, the Belgian Official Gazette published a Royal Decree introducing mandatory Collective Action Clauses for issues of Belgia…
Directive 2009/110/EG of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the b…
On 12 December 2012, the European Commission approved a new action plan outlining future initiatives in the areas of company law and corporate governa…
On 19 October 2012, the Law of 3 August 2012 relating to certain forms of collective management of investment portfolios (Wet van 3 augustus 2012 betr…
The Act of 16 January 2003 establishing the Crossroads Enterprise Database was published in the Belgian State Gazette on 5 February 2003. Legal entiti…
Dans sa recherche de sécuriser l'encaissement de l'impôt et tenter de limiter l'effet (souvent) néfaste pour le trésor belge de se voir confronté à un…
Perte du capital social : lorsque le conseil d'administration ou le gérant, alors qu'il a connaissance de la réduction de l'actif net de la socié…
Voici un aperçu de certains principes régissant les délégations de pouvoirs au sein des sociétés anonymes qui ne sont pas cotées et dont les a…
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