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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White collar and investigations partner Isabelle De Smedt joins Dentons’ Litigation practice in…

Global law firm Dentons has strengthened its Litigation and Dispute Resolution and Compliance and Investigations practices in Belgium with the recruitment of partner Isabelle De Sm…

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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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16/07/26
New notification obligation for automatic renewals also affe…

A new bill introduces an active notification obligation in Article VI.91 of…

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16/07/26
Grondwettelijk Hof bevestigt: geen belastingverhoging bij ee…

Het Grondwettelijk Hof heeft op 18 juni 2026 (nr. 76/2026) geoordeeld dat h…

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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

New Threat to Transatlantic Personal Data Transfers: Possible Invalidation of Standard Contractual Clauses

Since 2013 revelations about U.S. mass surveillance, the transfers of personal data between the EU and the U.S. have encountered regular legal threats…

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Cross-border secondment: DIMONA obligation not applicable to seconded (sham) self-employed individuals holding…

A Supreme Court decision of February 2016 reminds host Member States of the evidential value of A1 certificates with regard to the applicable social s…

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The new European Commission Notice on the notion of State aid

In accordance with the Treaty on the Functioning of the European Union, State aid is forbidden unless it can be authorized by the European Commission …

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European Commission bans acquisition of Hutchinson by rival O2 in the UK

The in-depth investigation carried out by the Commission on the merger between Telefónica UK’s “O2” and Hutchison 3G UK’s “Three”, showed important co…

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Prix de transfert : les avantages anormaux ou bénévoles reçus par une société belge constituent-ils une base i…

Il s’agissait en l’espèce d’une société de réviseurs (A) qui avait reçu d’une société belge liée (B) un prêt sans intérêts (par hypothèse, d’un montan…

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Priorities of the Belgian Competition Authority for 2016

On 28 April 2016, the Belgian Competition Authority issued its policy priorities for the current year. This document, which has existed since 2014, ai…

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Sociale media op verschillende vlakken geviseerd

De sociale media en in het bijzonder Facebook lagen de laatste maanden meermaals onder vuur. Het centrale punt van kritiek is de wijze waarop sociale …

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Penalties for prohibited lending of personnel: not just theoretical

It is an integral part of our economy that companies provide services to other companies where workers are "placed" with the customer. This is sometim…

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Jaarrekening corrigeren mag niet alleen bij pure vergissing

Traditioneel wordt aangenomen dat alleen onbedoelde fouten (zogenaamde materiële vergissingen) in de jaarrekening of in de aangifte nog rechtgezet kun…

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EU Commission notice of notion of State Aid

On 19 May 2016, the EU Commission (EC) published its final Notice on the notion of State Aid further to its State Aid Modernisation launched in 2012. …

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Suspension de l’arrêté royal sur les cigarettes électroniques

Le Conseil d'état1 a suspendu l’Arrêté Royal du 15 février 2016 relatif à la fabrication et à la mise dans le commerce des cigarettes électroniques2. …

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European Single Procurement Document mandatory for procurements above European thresholds as from 18 April 201…

As from 18 April 2016, the European Singe Procurement Document ("ESPD") is mandatory for procurements above the European thresholds. The European Com…

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President of Brussels Commercial Court Dismisses Cease-and-desist Action Brought by Ferrero against Delhaize

On 25 November 2015, the President of the French-speaking section of the Brussels Commercial Court (the “President”) dismissed a cease-and-desist acti…

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Le ministre des Finances confirme l’application de la taxe Caïman aux fonds privés dédiés

A la fin de l’année dernière, la taxe Caïman a été élargie à certaines structures sociétaires luxembourgeoises, en particulier les SICAV dédiées. A l’…

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Bedrijfsgeheimen - Beste bescherming op Europees niveau in geval van bedrijfsspionage?

Wat is de nagestreefde doelstelling? De doelstelling van de Richtlijn is het vaststellen van een toereikend en vergelijkbaar niveau van rechtsmi…

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Cayman Tax: applicable to privately managed funds

Last Wednesday, the Finance Minister clarified the scope of the Cayman tax with respect to funds. According to the Minister, the tax covers priva…

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Exigence de la mauvaise foi dans les poursuites pénales en matière d’interdiction d’offre conjointe

Par son arrêt du 17 novembre 20151, la Cour d’appel de Gand (chambre correctionnelle) se prononce sur la question de savoir si l’offre d’un voyage à f…

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Après le tax shelter au niveau fédéral, le capital à risque mobilisé en Wallonie via le « Prêt Coup de Pouce »…

Les PME jouent un rôle déterminant dans la création d’emplois et représentent un facteur de développement économique crucial pour la Belgique.  O…

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The Public Procurement draft law has been adopted in Parliament!

It’s official. The Public Procurement draft law was adopted by Parliament on 12 May 2016. With the adoption of this draft law, Belgium tries to meet …

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Belgium – Social Elections 2016: Clock Is Ticking (Part 4)

The procedure regarding social elections to designate the members of the works council (WC) and/or committee for the prevention and protection on the …

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