Legal news
On 3 November 2026, CJEU Advocate General Szpunar delivered an Opinion examining when AI chatbots’ use of online news may infringe press publishers’ rights. His proposed approach d…
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…
Since 1 November 2026, product identifiers (PIDs) are mandatory in customs declarations for B2C distance sales up to €150, and a €2 handling fee per item applies. What do businesse…
Legal articles
According to the Court of Cassation (18 June 2026), a taxpayer without acco…
In a judgment of 8 May 2026, the Court of Cassation confirms that an ex off…
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!
By the end of 2021 a new special tax regime for incoming taxpayers and one for researchers was voted and approved, replacing the old special tax regim…
La détention de comptes bancaires à l’étranger est devenu depuis quelques années un véritable casse-tête. Cette situation entraîne en effet des obliga…
The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators…
Middels (i) de Programmawet van 27 december 2021 en (ii) de Wet houdende diverse bepalingen inzake btw heeft de federale wetgever …
In February 2021, a new short-form prospectus was introduced in the EU regulatory framework aimed at supporting recovery from the business and financi…
De wet van 27 december 2021 houdende diverse bepalingen inzake btw voorziet dat een vermelding op de factuur voor renovatie- en herstellingswerken het…
Op 1 januari 2022 zijn twee nieuwe fiscale gunstregimes in werking getreden voor expats: het bijzonder belastingstelsel voor ingekomen belastingplicht…
New legislation in Belgium that sets up a new special tax regime for inbound taxpayers and inbound researchers mentioned in the Law-Now eAlert of 25 N…
The new expat regime has indeed been voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette with entrance into force as o…
Bezit u een tweede verblijf in het buitenland, dan dient u niet alleen in het land waar uw tweede verblijft ligt, belastingen te betalen, maar ook in …
A programme-law published on 31 December 2021 in the Belgian Gazette provides a new special tax regime in Belgium for "impatriate" employees, director…
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…
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…
Sinds de invoering van de nieuwe algemene antimisbruikbepaling woedt een hevige discussie over de inwerkingtreding van deze bepaling. Deze discus…
On 15 December 2021, a Belgian Act (the ‘Act’) was published that implements the European Directive 2019/633 on unfair trading practices in busin…
On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minim…
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’…
A few months ago, the Irish Data Protection Commission imposed an administrative fine of EUR 225 million on WhatsApp Ireland Limited, declaring the co…
Wanneer een natuurlijke persoon investeert in een effectenportefeuille is hij in beginsel onderworpen aan de roerende voorheffing (tegen 30%) op zijn …
Les promoteurs immobiliers, dont l’activité habituelle consiste à céder avec TVA des bâti- ments neufs, entretiennent une relation dan- gereuse avec l…
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