News from and about the Belgian legal community, articles on legal and tax topics and legal library

04/01/22

New tax regime for impatriates (and impatriate researchers)

A programme-law published on 31 December 2021 in the Belgian Gazette provides a new special tax regime in Belgium for "impatriate" employees, director…

29/12/21

Flemish real estate transfer taxes rate changes as of 2022

On 22 December 2021, the Flemish Parliament approved a series of changes to reduce the registration duties on the sale of residences. The rate is cond…

29/12/21

Another blow to the resolution of disputes involving a Member State via investment arbitration

In its judgment in Poland v PL Holdings of 26 October 2021 (C-109/20), the European Court of Justice (ECJ) dealt another blow to the resolution of dis…

28/12/21

Inwerkingtreding algemene antimisbruikmaatregel: Cassatie wijst standpunt fiscus af!

Sinds de invoering van de nieuwe algemene antimisbruikbepaling woedt een hevige discussie over de inwerkingtreding van deze bepaling. Deze discus…

27/12/21

New rules prohibiting unfair trading practices in the agricultural and food supply chain are entering into for…

On 15 December 2021, a Belgian Act (the ‘Act’) was published that implements the European Directive 2019/633 on unfair trading practices in busin…

24/12/21

EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of …

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minim…

17/12/21

La nouvelle convention fiscale belgo-française va faire mal au portefeuille de nombreux Belges

Le 9 novembre dernier, la Belgique et la France ont signé une nouvelle convention préventive de la double imposition. Celle-ci entrera en vigueur à l’…

16/12/21

Data protection notices after the Whatsapp case: what's the message?

A few months ago, the Irish Data Protection Commission imposed an administrative fine of EUR 225 million on WhatsApp Ireland Limited, declaring the co…

14/12/21

De tak 23-levensverzekeringen, de Kaaimantaks en de taks op de effectenrekeningen : een hels trio

Wanneer een natuurlijke persoon investeert in een effectenportefeuille is hij in beginsel onderworpen aan de roerende voorheffing (tegen 30%) op zijn …

10/12/21

Bouwpromotoren en BTW : een gevaarlijke affaire

Les promoteurs immobiliers, dont l’activité habituelle consiste à céder avec TVA des bâti- ments neufs, entretiennent une relation dan- gereuse avec l…

09/12/21

Europa werkt regelgevend kader uit voor artificiële intelligentie

Kunstmatige of artificiële intelligentie (of afgekort AI) is niet meer weg te denken uit onze dagdagelijkse leefwereld. Bewust of onbewust maken we ie…

03/12/21

Changes to the Belgian expat tax regime – draft law filed in parliament

On December 1st, the Belgian government formally filed draft legislation in parliament regarding i.a. changes to the Belgian expat tax regime.

29/11/21

Private Equity Funds in Belgium: the Case of the Private Privak/Pricaf Privée

Private equity funds, or so called Private Privaks/Pricafs Privées, have gained enormous popularity in Belgium during the last couple of years. T…

27/11/21

Special tax regime for foreign executives: new regime from 1 January 2022

A bill to reform the special tax regime for foreign executives as of 1 January 2022 is currently under consideration in the House of Representatives. …

26/11/21

Prohibition of online advertising in a list of e-mails or messages – a misstep by the CJEU?

When submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…

26/11/21

The new double tax treaty between Belgium and France

After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty).

25/11/21

The European Commission prolongs the State aid Temporary Framework until 30 June 2022

The European Commission has decided to prolong the State aid Temporary Framework until 30 June 2022. The amendment, aside from the temporal extension,…

24/11/21

Cadastral income for properties abroad – Final call

the Belgian tax authorities have sent a questionnaire to many taxpayers, in order to gather specific information which will allow them to attrib…

22/11/21

Antitrust dawn raids – are you ready?

During the COVID-19 pandemic and for approximately two years, the EU Commission and the National Competition Authorities have stopped carrying out daw…

16/11/21

New tax treaty between Belgium and France - consequences for the real estate sector?

The new tax treaty between Belgium and France was signed on 9 November 2021. It will enter into force at the end of its ratification process by both c…

19/11/25

19/11/25

Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

14/08/25

14/08/25

Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

04/08/25

04/08/25

Promotion at DALDEWOLF

05/12/25

Belgium: Increase of the withholding tax on dividends – Does…

25/11/25

2026 Budget agreement – Tax and social measures

More News & Articles

04/01/22

New tax regime for impatriates (and impatriate researchers)

29/12/21

Flemish real estate transfer taxes rate changes as of 2022

29/12/21

Another blow to the resolution of disputes involving a Member State via investment arbitration

28/12/21

Inwerkingtreding algemene antimisbruikmaatregel: Cassatie wijst standpunt fiscus af!

27/12/21

New rules prohibiting unfair trading practices in the agricultural and food supply chain are entering into for…

24/12/21

EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of …

17/12/21

La nouvelle convention fiscale belgo-française va faire mal au portefeuille de nombreux Belges

16/12/21

Data protection notices after the Whatsapp case: what's the message?

14/12/21

De tak 23-levensverzekeringen, de Kaaimantaks en de taks op de effectenrekeningen : een hels trio

10/12/21

Bouwpromotoren en BTW : een gevaarlijke affaire

09/12/21

Europa werkt regelgevend kader uit voor artificiële intelligentie

03/12/21

Changes to the Belgian expat tax regime – draft law filed in parliament

29/11/21

Private Equity Funds in Belgium: the Case of the Private Privak/Pricaf Privée

27/11/21

Special tax regime for foreign executives: new regime from 1 January 2022

26/11/21

Prohibition of online advertising in a list of e-mails or messages – a misstep by the CJEU?

26/11/21

The new double tax treaty between Belgium and France

25/11/21

The European Commission prolongs the State aid Temporary Framework until 30 June 2022

24/11/21

Cadastral income for properties abroad – Final call

22/11/21

Antitrust dawn raids – are you ready?

16/11/21

New tax treaty between Belgium and France - consequences for the real estate sector?