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!
A new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter i…
De regering heeft op 2 juni 2016 een wetsontwerp van Programmawet ingediend in de Kamer. Een van de meest opvallende wijzigingen betreft de uitbreidin…
This summer, the Parliament adopted a range of new tax measures (more details below). Other measures are currently under review at the Chamber or pend…
Het wetsontwerp van 14 oktober 2015 – reeds besproken in ons nieuwsbericht van 12 november 2015 – werd door de wet van 18 december 2015 inmiddels vera…
As of 1 August 2016, new specific legislation on fiscal regularisation entered into force in Belgium. A specific tax levy is provided for the regulari…
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT ex…
As part of the BEPS implementing measures, the Belgian Law of 1 July 2016 introduces a set of new transfer pricing rules that apply to Belgian compani…
Het Verenigd Koninkrijk verlaat de Europese Unie, en daarmee ook de Europese Economische Ruimte: daar behoren immers enkel de leden toe van de Europes…
Het Hof van Beroep te Gent heeft in een arrest van 24 mei 2016 geoordeeld dat de forfaitaire waardering van het voordeel van alle aard voor het kostel…
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activiti…
After its first draft of February 29, 2016, the European Commission adopted the EU-U.S. Privacy Shield adequacy decision on July 12, 2016. The f…
The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…
The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…
Het wetsontwerp van 14 oktober 2015 – reeds besproken in ons nieuwsbericht van 12 november 2015[1] – werd door de wet van 18 december 2015[2] inmiddel…
Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations incl…
As of 1 August 2016, new specific legislation on fiscal regularisation entered into force in Belgium. A specific tax levy is provided for the regulari…
Na de éénmalige bevrijdende aangifte in 2004, de regularisatieprocedure vanaf 2006 en de laatste regularisatieprocedure in 2013, is er een nieuwe perm…
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive w…
The European Commission sent another round of Statements of Objections to Google on 14 July 2016.
When a supplier invokes the VAT exemption for an intra-Community supply of goods, he has amongst other to prove the intra-Community transport to anoth…
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