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!
On 18 April 2011, the bill concerning the exercise of certain rights by shareholders in listed companies, adopted on 20 December 2010 (hereinafter the…
Recently the rules regarding the acquisition by a company of its own shares were eased. This facilitation forms part of a series of measures, mainly t…
The law recently approved by the Parliament (on 23 March) enlarges the number of cases in which the tax authorities would be authorized to request inf…
A recent decision of the Court of Appeal of Mons reiterates the rigour of the principle embodied in article 633 of the Belgian Companies Code and the …
According to the Court of Cassation, a bankruptcy receiver could, for the benefit of the liquidation, terminate the contracts entered into by the bank…
On 1 April 2011, Belgian financial supervision shall be significantly reformed as a result of the decision of the Belgian government to introduce a so…
The CBFA implemented a central storage of regulated information on publicly listed companies.
In 2009, as a result of the financial crisis, the Flemish region introduced a new guarantee scheme (“waarborgregeling”) for small, medium and large bu…
The Third Anti-money Laundering Directive (Directive 2005/60/EC of 26 October 2005) was implemented in Belgian law by the Act of 18 January 2010 (the …
Implementation of the Shareholders' Rights Directive in Belgium seems to be a never-ending process. We summarised the implementing legislation (the "S…
On 25 November 2010, the Belgian House of Representatives adopted the Bill on the exercise of certain rights of shareholders in listed companies (the …
Due to radical changes in the relevant legislation, non-profit organisations (“NPO”s) now benefit from various provisions in terms of sectoral mergers…
As from the 1st January 2011 all enterprises have to pay higher costs for filing their annual accounts with the National Bank of Belgium. These new fi…
Is it required that the directors or the shareholders of a corporation need to be physically present at its registered office in order to validl…
Dans notre numéro d’avril dernier, nous vous informions de la volonté des pouvoirs politiques et des autorités de contrôle de réorganiser le secteur d…
On 21 December 2010, the Banking, Finance and Insurance Commission (“CBFA”) published two notices regarding public offerings of corporate bonds in Bel…
When there is a deep crisis in a company , it is possible to apply to the court in urgency to obtain the appointment of a provisional director.
Many reasons could be found in order to exclude a shareholder of a co-operative company with limited liability. But are these reasons unlimited? Doctr…
Obligation to notify a participation in unlisted companies when the rights to vote exceed upwards or downwards the threshold of 25% of the total votes…
Intuitu Personae Agreements with continuing performance of rights and duties: Assignment- but no Change of Control- clause?
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