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!
Le dirigeant d’une SPRL ou d’une SA est susceptible d’encourir une responsabilité personnelle différente selon que des arriérés de cotisations de sécu…
Since the entry into force on 5 April 2012 of the Royal Decree of 12 March 2012 approving the Financial Services and Markets Authority ("FSMA") Regula…
« Transfert sous autorité de justice » : voilà bien une notion trop méconnue du monde des affaires. Le présent article a pour objet de préci…
The Act of 19 March 2012, amending the Belgian Company Code with regard to the liquidation procedure, was published in the Belgian State Gazette on 7 …
The reporting and documentation requirements in respect to mergers and demergers have recently been simplified by the law of 8 January 2012 (Official …
Two new laws have made the dissolution and liquidation of companies easier because the liquidation procedure itself is now simplified.
On 22 March 2012, the Parliament passed a bill (1) (hereafter referred to as the “Bill”) which reduces the administrative burdens in financial reporti…
Le nombre de faillites n'a jamais été aussi élevé en Belgique. En 2011, on compte pas moins de 15.528 faillites1 . Pour le premier trimest…
Votre entreprise connaît des arriérés O.N.S.S. et T.V.A. inquiétants ? Les banques menacent de dénoncer les crédits ? La trésorerie de votre entrepris…
Two recent acts have streamlined the liquidation procedure by, amongst others, explicitly providing the possibility to wind-up and liquidate a company…
Il s'agit d'une déduction élémentaire, mon cher Watson : si un débiteur se trouve dans l'obligation de solliciter l'ouverture d'une procédure en réorg…
Dans un lourd contexte de crise et de réformes des procédures collectives au niveau international, notre législateur adoptait il y a trois ans déjà la…
Advisory Committees provide the advantage of a specialised Board of Directors dedicated to an optimised management of the company. Legal overview of t…
It is quite common for a third party to participate in meetings of a board of directors of a limited liability company. Does the duty of discretion im…
A judgment of the Court of Cassation of 9 December 2010 has brought an end to the discussion on the datum of valorisation of the shares of a company i…
The new law of 8 January 2012 allows a mother company owning at least 90% of the shares of one of its subsidiaries to purchase the shares of minority …
A new proposal of European regulation intends to introduce civil liability of credit rating agencies towards investors.
In its last circular, the FSMA expanded the reporting duties of management institutions.
This is the right time to recall the main formalities that must be fulfilled by unlisted limited companies[1] insofar as their annual general meeting …
Since the start of the global financial crisis in 2008, rating agencies have attracted substantial attention and been at the forefront of a public deb…
Get the latest legal jobs, events and news every week.
