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!
In the case of a judicial restructuring procedure, the Labour Court can refuse to approve a transfer of undertakings if the transferee does not guaran…
In tegenstelling tot de rol van de rechter in het kader van het gerechtelijk akkoord, is de appreciatiebevoegdheid van de rechtbank voor de opening va…
The summer holidays are fast approaching, and we hope you'll be able to get away for a while to relax and enjoy this special time of year. However, be…
In the March issue of Brussels to the Point, we discussed the Act of 12 January 2010 (the "Act") creating a new variant on the BVBA/SPRL, the so-…
In light of the ongoing financial crisis and the difficulty of imposing adequate measures on financial institutions, the Belgian government submi…
The managing body of Belgian companies (“companies limited by shares, private limited liability companies, cooperative companies ") is obliged to pr…
Wanneer een vennootschap samen met haar vertegenwoordiger strafrechtelijk wordt vervolgd, luidt de wettelijke regeling (art. 2 V.T.Sv.) dat de bevoegd…
By Act of 18 January 2010 a new Article 515 bis was introduced in the Belgian Companies Code (the “BCC”) which imposes a notification duty on sharehol…
In a decision of 4 December 2008, the Court of Appeal of Brussels repeated the principles of directors’ liability in the event of unreasonable conti…
A study of hypothetical scenarios relating to the restructuring of state aid was published on behalf of the European Commission.
The courts underline that the participation , in the general interest, of the tax administration in the recovery of companies was a part of the obje…
On 18 March 2010, the Senate approved the new Corporate Governance Act, which had already been approved by the Chamber of Deputies. The new Act will b…
The Belgian House of Representatives recently passed the Act of 12 January 2010 creating a new variant on the so-called starter BVBA/SPRL or S-BVBA/SP…
The fight against tax fraud is gaining increasing attention worldwide, and Belgium is no exception. To this end, a number of new measures have been an…
In a decision of 4 December 2008, the Court of Appeal of Brussels repeated the principles of directors’ liability in the event of unreasonable contin…
A new European directive intends to reduce to a minimum the administrative burdens on EU companies seeking mergers or divisions, by simplifying or wa…
Contracts that do not have a profit objective, and which do not meet the corporate objectives of the company, are considered as void.
A foreign non-profit association that wants to be established in Belgium can open a so-called “centre of operations” without having to create a new l…
Directors' and officers' liability insurance is not compulsory under German law, but obviously as well the directors as their companies enter in…
On 15 January 2010, the first of three acts transposing into Belgian law the Payment Services Directive or “PSD” (Directive 2007/64 of the European Pa…
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