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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A new decision confirms that the differential treatment of creditors in a reorganization plan does not necessarily infringe the constitutional princip…
In 2010, 47,830 companies did not file their annual accounts with the BNB. Penalties for such an versight may be quite serious.
A decision of the Supreme Court dispenses with custom and a well-established case law relating to portfolio management.
Propagation of over-complicated financial products has to be stopped! While waiting for a mandatory regulation applicable to all financial sector acto…
As from 31 August 2011, financial institutions that are significant in terms of their size, internal organisation and the nature, the scope and the co…
1 April 2011 will go down in collective memory as the date of the reorganisation of the supervisory structure for the financial sector in Belgium, pro…
To date, 2011 has been rather calm as far as new corporate legislation is concerned. The much-awaited implementation of the Shareholders' Rights Direc…
On 14 September 2011 the law in order to ensure the presence of women in the board of directors of the autonomous public enterprises, listed companies…
In its decision of 3 March 2011, the Liège Court of Appeal declared an action against the liquidator of a limited liability company C. (hereinafter th…
Non-compliance with the conditions regarding the payment of dividends in limited liability companies not only entails a civil penalty for beneficiarie…
Une nouvelle loi a été publiée au moniteur belge le 18 avril dernier concernant le « corporate governance » dans les sociétés cotées. Elle modifie et …
The convocation of an extraordinary general meeting by the directors of a company is compulsory and legally enforceable when shareholders who hold one…
Like the law on judicial moratorium, the law on the continuity of companies provides for criminal proceedings against persons who conclude particular…
On 1 January 2012 shareholders of listed companies will obtain more rights by virtue of the law of 20 December 2010. Also new rules are going to be ap…
Since the entry into force of the Act of 17 December 2008, listed companies and financial companies (i.e. credit institutions and insurance companies)…
Auditors are increasingly involved, in various ways, in the running of companies. Four types of activities can be distinguished: (i) general statuto…
As of 1 January 2012, shareholders of listed companies will obtain more rights as a consequence of the transposition of the EU Shareholders’ Rights Di…
On 20 December 2010, the Belgian Government ratified the new Act on the exercise of shareholders' rights in listed companies (the Act), which provides…
Op 20 december 2010 bekrachtigde de Koning de wet betreffende de uitoefening van bepaalde rechten van aandeelhouders van genoteerde vennootschappen (h…
On 1 April 2011, the Royal Decree of 3 March 2011 regarding the evolution of the supervisory architecture of the financial sector ("Koninklijk besluit…
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