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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Belgium's New Capital Gains Tax: What It Means for Private Equity

On 2 April 2026 the Belgian Parliament adopted a general capital gains tax on financial assets, applying retroactively from 1 January 2026. It targets individuals rather than compa…

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De maatschap en de nieuwe meerwaardebelasting: de rulingcommissie brengt goed nieuws voor de ve…

De maatschap is een vennootschapsvorm zonder rechtspersoonlijkheid die vaak wordt gebruikt in het kader van de vermogens- en successieplanning, veelal om een gestage overdracht van…

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Does the EU Cyber Resilience Act apply to your product? Scope, definitions and the product clas…

The EU Cyber Resilience Act entered into force on 10 December 2024 and applies in full from 11 December 2027, with reporting duties from 11 September 2026. Following the European C…

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25/08/26
The case of Netflix versus the French-speaking Community in …

The Belgian Constitutional Court gave the French Community a clear win in p…

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25/08/26
Hervorming personenbelasting: wat moet u weten?

De wet van 15 juli 2026 tot hervorming van de personenbelasting, gepublicee…

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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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More News & Articles

Belgium – Multi-year personal income tax reform affects employees, families and employers

Belgium is implementing a multi-year tax reform, with the latest measures included in the Law of 15 July 2026, published in the official gazette on 29…

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Comment assurer la transparence exigée par l’IA Act et le RGPD ?

La transparence IA – RGPD est au cœur des obligations qui pèsent sur les entreprises déployant ou utilisant des systèmes d’intelligence artificielle. …

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Digital platforms are redefining package travel liability

Package travel liability used to follow the label a business gave itself — organiser, retailer or intermediary. As travellers book flights, hotels, tr…

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Belgium Transposes the EmpCo Directive: Consumer Law Gets Tougher on Greenwashing

Belgium has adopted the act of 22 July 2026 transposing the EU Directive on Empowering Consumers for the Green Transition, amending Books I, VI and XV…

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Development of digital legislation in Europe: focus on cybersecurity

Loyens & Loeff's Quoted 172 maps the three pillars of EU cybersecurity regulation — NIS2 for critical sectors, DORA for financial entities and the…

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Belgium moves to transpose new Product Liability Directive

Belgium has taken its first formal step towards implementing the new Product Liability Directive, with the Federal Government approving a preliminary …

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Unfair terms and a business's restitution claim: when does the limitation period begin?

Where a consumer contract is declared void on the grounds of unfair terms, both the consumer and the trader may seek restitution of everything they ha…

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Na E-facturatie volgt E-rapportering: België zet volgende stap in digitalisering van btw-landschap

Sinds 1 januari 2026 zijn de meeste Belgische btw-plichtige ondernemingen verplicht om voor binnenlandse B2B-transacties gestructureerde elektronische…

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Despite the Introduction of a Capital Gains Tax, Belgium Remains Attractive for Substantial Shareholders

The new capital gains tax, owing to a significant exemption, relatively low rates and the absence of retroactive effect, should not turn Belgium into …

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Software copyright tax regime returns in Belgium in 2026

Since 2026, software is once again eligible for tax-advantaged copyright royalties in Belgium. What are the benefits and conditions for the IT sector?…

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AI rules are changing again: what does this mean for your organisation?

The European regulatory framework for AI continues to evolve. With the new AI Omnibus, organisations are being granted additional time to prepare for …

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The end of the EUR 150 customs duty exemption: the European Union introduces a flat-rate EUR 3 duty on small p…

Since 1 July 2026, low-value imports from third countries have been subject to a new customs regime. Council Regulation (EU) 2026/382 abolishes the cu…

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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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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 ulti…

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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 o…

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