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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29/07/26
29/07/26
The end of the EUR 150 customs duty exemption: the European Union introduces a flat-rate EUR 3 …

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 customs duty exemption for consi…

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15/07/26
15/07/26
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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10/07/26
10/07/26
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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23/07/26
Belgium moves towards electronic real time reporting of invo…

Belgium has taken a further step in the digitalisation of VAT compliance wi…

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07/07/26
Royal Decree ensures legal certainty for thematic investment…

PwC reports that the Royal Decree of 16 June 2026 (Belgian Official Gazette…

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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

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03/07/26
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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01/07/26
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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23/06/26
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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23/06/26
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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15/06/26
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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12/06/26
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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12/06/26
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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10/06/26
AI Act reloaded? What the latest AI Act changes mean in practice

Artificial Intelligence does not stand still, and neither does its regulation. On 7 May 2026 the Council and the European Parliament reached a provisi…

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08/06/26
Holding companies and the abuse of the Parent-Subsidiary Directive

Advocate General Kokott's opinion in the pending CJEU case C-203/25 (Neo Group) addresses whether the Parent-Subsidiary Directive's withholding tax ex…

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05/06/26
New Program Law introduces cap on wage withholding tax exemptions and tightens night and shift work definition…

PwC Belgium analyses the new Program Law voted on 28 May 2026, focusing on a correction factor that caps wage withholding tax exemptions and stricter …

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05/06/26
Is een opschorting of uitstel mogelijk bij een fiscale (btw-)boete?

Tiberghien bespreekt een vonnis van de rechtbank van eerste aanleg Waals-Brabant (3 november 2025) waarin een proportionele btw-boete van 35.270 EUR (…

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29/05/26
Belgian tax reform 2026: tax and social measures of the programme law

Last night, the Programme law was adopted by the country’s Parliament in plenary session. This Programme law introduces a wide range of fiscal, social…

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28/05/26
Rulingdienst actualiseert fiscale vragenlijst cryptomunten

Tiberghien bespreekt de recent geactualiseerde standaardvragenlijst van de BE Dienst Voorafgaande Beslissingen voor cryptomunten. De DVB verwacht een …

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27/05/26
Tax Authorities Increase Scrutiny of Nonresident Sportspersons

BDO highlights that the Belgian tax authorities have become significantly more proactive in enforcing the rules applicable to nonresident sportsperson…

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27/05/26
Influencers en de fiscus: niet alles wat blinkt blijft (netto) van u

Tiberghien overloopt de fiscale verplichtingen voor Belgische influencers, content creators en vloggers. Aandachtspunten zijn de kwalificatie van inko…

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20/05/26
Director and Manager Remuneration in 2026 | No Longer a Simple Salary Question

Simont Braun maps how the draft personal-income-tax reform reshapes director and manager remuneration in Belgium: the minimum-remuneration threshold f…

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20/05/26
Opt-in of opt-out bij de meerwaardebelasting?

Wout Wynen (Van Havermaet) ontleedt de praktische keuze tussen opt-in en opt-out onder de nieuwe Belgische meerwaardebelasting op financiële activa (v…

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19/05/26
Auteursrechten en belastingaangifte bij gehuwden: wat je moet weten

Cazimir bespreekt het recente standpunt van de Minister van Financiën over de toepassing van de decumulregeling op inkomsten uit auteursrechten bij ge…

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19/05/26
Geen verplichting om meerwaarden van cliënten aan fiscus te melden

De wet van 6 april 2026 introduceert artikel 326bis WIB 92 met een meldingsplicht voor verrichtingen die interne of aanzienlijke meerwaarden genereren…

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19/05/26
CJEU Settles Long-Standing Debate: Settlement Agreements With Commercial Agents During the Notice Period Are a…

On 23 April 2026 the CJEU (Case C-204/25) held that a commercial agency agreement governed by Directive 86/653 ends only when the notice period expire…

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