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

18/11/25

Belgium extends the filing deadline of the QDMTT return to 30 June 2026

Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers…

17/11/25

CSRD & CSDDD: Recent European Developments in Sustainability

In recent years, the EU has considerably strengthened its legal arsenal around sustainability by imposing requirements on companies to assess, prevent…

13/11/25

Voorstel van decreet: MER-screening overgeheveld naar hogere overheid

Lokale besturen staan voor een dilemma: zij willen investeren in publieke bouwprojecten, maar mogen hun eigen projecten niet meer beoordelen wanneer d…

12/11/25

Belgium introduces domestic exemption of withholding tax on royalties

On 31 October 2025, a Royal Decree was published in the Belgian Official Gazette which introduces a domestic exemption of withholding tax on income fr…

11/11/25

PEPPOL uitgelegd: praktische gids voor advocatenkantoren

Vanaf 1 januari 2026 wordt gestructureerde elektronische facturatie via PEPPOL verplicht voor alle Belgische btw-plichtige ondernemingen, en dus ook v…

11/11/25

Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality

On 16 June 2023, the ‘simplified side stream merger’ (vereenvoudigde zusterfusie / fusion simplifiée entre soeurs) was introduced in the Code of Compa…

03/11/25

Significant update for family businesses in Flanders

On 3 October 2025, the Flemish Government gave preliminary approval to a draft decree that will bring substantial changes to the preferential tax regi…

17/10/25

CTRL + SHIFT + INVOICE: The 2026 E-volution

Imagine... You run a small but thriving Belgian design agency. Your days are filled with creativity — branding projects, website mock-ups, packaging c…

14/10/25

Belgian draft law amending the Pillar 2 Law

On 9 October 2025, the Belgian government submitted to Parliament a draft law introducing technical amendments to the law of 19 December 2023 (the “Pi…

10/10/25

Buyer Beware: Don’t Pay Twice for the Business

In order to make a transfer of a business (“handelszaak”/“fonds de commerce”) opposable against the tax and social security authorities, one should no…

08/10/25

Court of Appeal of Ghent Clarifies Boundaries of Tax Investigations and Data Requests

On 24 June 2025, the Court of Appeal of Ghent delivered a comprehensive judgement that further delineates the principles governing the Belgian tax aut…

06/10/25

CJEU: the limitation period starts once the decision of the national competition authority becomes final

The Court of Justice of the European Union (CJEU) delivered its long-awaited preliminary ruling in Nissan Iberia. The Court clarified that, in actions…

06/10/25

EU deforestation regulation (EUDR) proposed delay: What businesses need to know

On 23 September 2025, the European Commission announced its plan to postpone EUDR compliance deadlines by another year, meaning initial compliance wil…

29/09/25

Constitutional Court clips the wings of the Belgian Cayman Tax 2.1

Key elements of Belgium’s Cayman Tax 2.1 annulled, enhancing legal certainty for taxpayers.

19/09/25

Arbitration: final destination or simple stopover?

Imagine ... One of your business partners claims that your company is abusing its dominant position and threatens to go to court to stop that abuse a…

18/09/25

Belgium Launches Attractive Carried Interest Tax Regime to Boost Fund Activity

Belgium has taken a major step towards strengthening its position as a fund-friendly jurisdiction by introducing a dedicated tax regime for carried in…

17/09/25

Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income

On 25 February 2025, the Antwerp Court of Appeal confirmed that capital gains on shares – issued by Co-Investment Vehicles (CIVs) – embedding a carrie…

11/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

The European Commission has launched its first review of the Foreign Subsidies Regulation (FSR), a landmark framework that came into force on 12 Janua…

29/08/25

New Exit Tax in the Context of Cross-Border Transfers of Seat.

With the entry into force of the Programme Act of […], a new exit tax is introduced at the level of shareholders. This exit tax will apply to a deemed…

28/08/25

Nieuwe meerwaardebelasting: politiek akkoord krijgt vorm in gewijzigd wetsontwerp

In een eerdere nieuwsbrief kon u al de eerste krijtlijnen lezen van de aangekondigde meerwaardebelasting (“solidariteitsbijdrage”) op basis van de eer…

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

25/11/25

2026 Budget agreement – Tax and social measures

19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, n…

More News & Articles

18/11/25

Belgium extends the filing deadline of the QDMTT return to 30 June 2026

17/11/25

CSRD & CSDDD: Recent European Developments in Sustainability

13/11/25

Voorstel van decreet: MER-screening overgeheveld naar hogere overheid

12/11/25

Belgium introduces domestic exemption of withholding tax on royalties

11/11/25

PEPPOL uitgelegd: praktische gids voor ad­vo­ca­ten­kan­to­ren

11/11/25

Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality

03/11/25

Significant update for family businesses in Flanders

17/10/25

CTRL + SHIFT + INVOICE­: The 2026 E-volution

14/10/25

Belgian draft law amending the Pillar 2 Law

10/10/25

Buyer Beware: Don’t Pay Twice for the Business

08/10/25

Court of Appeal of Ghent Clarifies Boundaries of Tax Investigations and Data Requests

06/10/25

CJEU: the limitation period starts once the decision of the national competition authority becomes final

06/10/25

EU deforestation regulation (EUDR) proposed delay: What businesses need to know

29/09/25

Constitutional Court clips the wings of the Belgian Cayman Tax 2.1

19/09/25

Arbitration: final destination or simple stopover?

18/09/25

Belgium Launches Attractive Carried Interest Tax Regime to Boost Fund Activity

17/09/25

Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income

11/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

29/08/25

New Exit Tax in the Context of Cross-Border Transfers of Seat.

28/08/25

Nieuwe meerwaardebelasting: politiek akkoord krijgt vorm in gewijzigd wetsontwerp

PEPPOL uitgelegd: praktische gids voor advocatenkantoren

CTRL + SHIFT + INVOICE: The 2026 E-volution