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

18/12/25

New law providing various provisions – Key tax changes adopted by the Chamber

On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This…

17/12/25

New legislation for critical entities: Belgium’s (proposed) implementation of the CER Directive

Belgium has tabled a draft law transposing Directive (EU) 2022/2557, also known as the Critical Entities Resilience Directive (“CER Directive”), into …

09/12/25

Will employees working from home trigger a PE? New commentaries from the OECD

In the wake of the COVID-19 pandemic, the rise in remote work has heightened the risk that companies may be deemed to have a permanent establishment (…

05/12/25

Belgium: Increase of the withholding tax on dividends – Does this reform really undermine the attractiveness o…

Despite the recent tax measures, single-person management companies remain a structurally attractive and operationally flexible model for organising p…

25/11/25

2026 Budget agreement – Tax and social measures

Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spen…

19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, nieuwe etiketten

Op 22 oktober 2025 trad de Uitvoeringsverordening (EU) 2025/1960 van de Commissie van 25 september 2025 betreffende het ontwerp en de inhoud van de ge…

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.

19/11/25

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

08/01/26

Belgium partially repeals previously introduced updates to t…

02/01/26

The EU “Stop-the-Clock” Directive under the CSRD is implemen…

More News & Articles

18/12/25

New law providing various provisions – Key tax changes adopted by the Chamber

17/12/25

New legislation for critical entities: Belgium’s (proposed) implementation of the CER Directive

09/12/25

Will employees working from home trigger a PE? New commentaries from the OECD

05/12/25

Belgium: Increase of the withholding tax on dividends – Does this reform really undermine the attractiveness o…

25/11/25

2026 Budget agreement – Tax and social measures

19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, nieuwe etiketten

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

PEPPOL uitgelegd: praktische gids voor advocatenkantoren

CTRL + SHIFT + INVOICE: The 2026 E-volution