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 Financial Services and Markets Authority (FSMA) has decided to modify the rules on short selling of shares in Belgian financial institutions, effe…
On 14 February 2012, the Corporate Governance Committee issued eight new guidelines to help companies better explain why they derogate from particular…
Le gouvernement fédéral entend modifier certaines règles en matière d'impôt des sociétés, lesquelles - si elles sont adoptées - affecteront le régime …
On 18 January 2012, the Law of 8 January 2012 on reporting and documentation requirements for mergers and demergers was published in the Belgian Offic…
The Law of 8 January 2012, modifies the Company Code following Directive 2009/109/EC as regards reporting and documentation requirements in the case o…
Within the framework of the procedure of judicial reorganization of Thissen Laboratories by transfer under judicial supervision, the Commercial Court …
On 8 January 2012, an act implementing Directive 2009/109/EC (the "Directive") was adopted by the Belgian Parliament (the "Act"). The Act entered into…
Het Wetboek van Vennootschappen gaat uit van het principe dat een vennootschap handelt via zijn organen en dat de leden van deze organen niet persoonl…
Als een onderneming failliet verklaard wordt, kan de bestuurder van een BVBA, CVBA of een NV aansprakelijk worden gesteld voor een al dan niet volledi…
Indien er blijvende geschillen tussen vennoten ontstaan kunnen één of meerdere vennoten het initiatief nemen om ofwel zelf uit de vennootschap te tred…
Als uw schuldenaar failliet werd verklaard, dient u vrij snel én accuraat op te treden om een aangifte van schuldvordering in te dienen in het faillis…
In previous issues, we highlighted new corporate legislation, in particular the Shareholders' Rights Act, the Corporate Governance Act and the Gender …
On 14 October 2011, the Supreme Court clarified the joint liability of recipient companies in case of a demerger (splitsing/scission).
The cross-border transfer of personal data is a reality within multinational groups. Indeed, most corporate groups constantly exchange data, using sh…
Since the entry into force of the Financial Collateral Act of 15 December 2004 (the "Collateral Act") implementing Directive 2002/47/EC on financial c…
Published on 14 September 2011, the Law of 28 July 2011 (1) (hereafter “the Law”) guarantees women a minimum representation percentage in the board of…
The CLA nr. 102 set up some new rules regarding the rights of employees in the event transfer of enterprise under the authority of the court.
On 27 September 2011, the FSMA (the Belgian Financial Services and Markets Authority) recently published a new study (1) on the application of the 200…
As with common debt claims in adjournment, fiscal debt claims can be taxed with decreases in capital of the juridical reorganization plan.
The tax authorities have recently published two circulars about the bill of 14 April 2011 allowing the lifting of bank secrecy in Belgium.
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