News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Belgian legal scene

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European Union: New UBO Rules Come into Force

The EU Anti-Money Laundering Regulation (EU) 2024/1624 ("AMLR") establishes a fully harmonized framework for the identification and disclosure of ultimate beneficial owners (UBOs) …

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Copyright taxation: abolition of the flat-rate assessment of expenses

The Programme Law of 30 May 2026 has introduced — with retroactive effect from 1 January 2026 — a new condition for applying the flat-rate deduction of expenses on copyright and re…

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Belgian personal income tax reform adopted

During the night of 9-10 July 2026, the Chamber of Representatives adopted the draft law reforming the personal income tax regime. The law introduces changes favourable to workers …

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04/08/26
AI rules are changing again: what does this mean for your or…

The European regulatory framework for AI continues to evolve. With the new …

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29/07/26
The end of the EUR 150 customs duty exemption: the European …

Since 1 July 2026, low-value imports from third countries have been subject…

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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!

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Disclosure obligations for interactive AI?

The EU AI Act's transparency obligations for interactive AI systems take effect on 2 August 2026. In this second instalment of our AI & Transparen…

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Early draft sheds light on the EU's planned procurement reform

A leaked draft of the European Commission's proposed Public Procurement Regulation reveals a sweeping reform of public procurement law.

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The AI Act's Transparency Obligations: Rules, Scope and Timeline

On 20 July 2026, the European Commission adopted guidelines on the transparency obligations for certain AI systems under Article 50 of the AI Act. The…

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Circular letter on the new Belgian capital gains tax on financial assets

On 22 July 2026, the Belgian tax authorities published Circular 2026/C/74, giving detailed guidance on the new capital gains tax on financial assets i…

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Belgium moves towards electronic real time reporting of invoice data – key takeaways for businesses

Belgium has taken a further step in the digitalisation of VAT compliance with a preliminary draft law that would require businesses to electronically …

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Grondwettelijk Hof bevestigt: geen belastingverhoging bij eerste overtreding te goeder trouw geldt ook voor he…

Het Grondwettelijk Hof heeft op 18 juni 2026 (nr. 76/2026) geoordeeld dat het nieuwe vermoeden van goede trouw bij een eerste overtreding (artikel 444…

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If it's AI, say so: new transparency rules upcoming

The AI Act's transparency obligations under Article 50 become applicable on 2 August 2026, requiring clear disclosure when individuals interact with A…

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Royal Decree ensures legal certainty for thematic investment deduction

PwC reports that the Royal Decree of 16 June 2026 (Belgian Official Gazette) introduces a transitional tolerance regime for the thematic investment de…

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Het Grondwettelijk Hof dwingt retroactieve werking van het “recht op een fout” af!

Op 18 juni 2026 heeft het Grondwettelijk Hof een belangrijk arrest gewezen over het zogenaamde fiscale “recht op een fout”. Het Hof stelt de belasting…

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The European Commission adopts its tax simplification package | A Taxation Omnibus and a recast of the Directi…

On 24 June 2026 the European Commission adopted its tax simplification package: an Omnibus on Direct Taxation and a recast of the Directive on Adminis…

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Restructuring of Not-for-Profits Entities – Tax Aspects

Is your non-profit organisation (NPO, such as ASBL/VZW) considering merging with another, converting into a cooperative company, or demerging? These r…

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Verlaagd 2%-tarief registratierechten voor aankoop woning in Vlaanderen: vakantiewoning niet meer automatisch …

Sinds het arrest van het Hof van Cassatie van 12 maart 2026 kwalificeert het bezit van een vakantiewoning niet langer automatisch als 'verhinderend be…

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Indiciaire taxatie: enkel een rekeningsaldo is niet voldoende

Tiberghien bespreekt een arrest van het hof van beroep te Antwerpen (24 maart 2026) over de bewijslast van de fiscus bij een indiciaire taxatie (art. …

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Software en fiscaal regime auteursrechten: belangrijke verduidelijkingen door de minister

Monard Law belicht een belangrijke verduidelijking van de minister van Financiën in de Kamercommissie Financiën & Begroting (20 mei 2026) bij het …

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The application of the special assessment period under article 358, §1, 3° ITC 92 in cases of criminal investi…

In a judgment dated 21 May 2026, the Belgian Supreme Court addressed two significant procedural issues in tax matters. This contribution focuses on th…

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Cryptowinsten verzilveren in 2026: aandachtspunten voor uw relatie met de financiële instelling en de interfer…

Wilt u als investeerder cryptowinsten naar een Belgische bankrekening overschrijven? Dan komt u vandaag de dag in een complex speelveld terecht. Enerz…

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Belgium: Ruling Commission Formalises Reinvestment Commitment for Pre-Sale Carve-Outs

A corporate carve-out of a business followed by a sale of the isolated business by means of a share deal is common deal practice and generally more ta…

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How far does a judge’s duty extend to examine ex officio whether a contested tax assessment can be upheld?

In a judgment dated 21 May 2026, the Belgian Supreme Court addressed two significant procedural issues in tax matters.

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Liquidation reserve: Introduction of a New Anti-Abuse Rule

Belgium introduces a new anti-abuse rule targeting the favourable liquidation-reserve regime, under which distributions from a liquidation reserve are…

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2026 Belgian statutory and tax compliance deadlines: Key filing reminders

As the 2026 Belgian compliance season progresses, PwC recaps the key upcoming statutory, tax and transfer-pricing filing deadlines, including statutor…

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