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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New European rules on consumer credit transposed into Belgian law

On 9 July 2026, the Belgian Parliament adopted the act transposing the European Consumer Credit Directive (CCD II), extending Belgian consumer credit rules to certain deferred-paym…

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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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17/07/26
The three-times-rent rule holds: Council of State clarifies …

Can a landlord refuse a prospective tenant because their income is less tha…

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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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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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Pledge over moveable assets – time for a radical change

A draft law aimed at amending the conditions of the pledge over moveable assets has been discussed and proposed by a group of experts. The proposals m…

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Update on the applicable law regarding pledges on securities and cash accounts

The transposition of the Collateral Directive into Belgian law did not satisfy to the market needs. Only the pledges on financial instruments are take…

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Management institutions in the line of fire of the FSMA

In its last circular, the FSMA expanded the reporting duties of management institutions.

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DEBT-EQUITY RATIO

Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…

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No free music in a hotel but free at the dentist's

A dentist who broadcasts phonograms free of charge in his private dental practice is not making a 'communication to the public' within the meaning of …

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Applications for ICANN’s new Top Level Domains closed on 12 April 2012

ICANN, the governing body of the Internet, has received applications for more than 1,000 new domains with extensions such as “.sports”, “.hotel”, “.af…

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New developments in the jurisprudence of the High Court regarding copyright protected works

The Belgian High Court decided that a copyright protected work does not have to reflect the personality of the author.

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CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…

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Termination payment in the event of part-time time credit

Until recently, there was some controversy in calculating the termination payment due by the employer when terminating the contract of an employee wit…

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L’acquéreur d’une œuvre d’art et les conséquences de ses actes.

La Belgique est un lieu où se tiennent régulièrement les foires d'art. La dernière en date est la Brussels art fair où l'amateur d'art a pu une fois d…

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BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.

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New Developments in Belgian Employment Law

On 6 April 2012, the Omnibus Act of 29 March 2012, which introduces a number of important changes to employment law, was published in the Belgian Stat…

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BENEFIT IN KIND OF COMPANY CARS

As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…

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RCC (ANCIENNEMENT PRÉPENSION), CANADA DRY ET CRÉDIT-TEMPS: AUGMENTATION DES COTISATIONS PATRONALES, ÉGALEMENT …

  Depuis le 1er avril 2010, les cotisations patronales sur les RCC (les anciennes prépensions) et sur les pseudo-prépensions (des compléments pay…

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Employers must respect age pyramid in case of collective dismissal

As you know the Di Rupo government has announced and already partially implemented sweeping reforms in important areas of labour and social security l…

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Compliance with formalities on part-time work becomes even more important

The new Programme Act has been published in the Belgian State Gazette of 6 April 2012. Said Act contains a.o a number of measures in order to combat s…

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Pesticides : data sharing

Regulation 1107/2009 of the European Parliament and Council of 21 October 2009 concerning the placing of plant protection products on the market enter…

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LUTTE CONTRE LA FRAUDE: RESPONSABILITÉ SOLIDAIRE EN CAS DE (SOUS-)TRAITANCE POUR LES DETTES SOCIALES ET FISCAL…

Pour les dettes sociales et fiscales, l'actuel système de la responsabilité solidaire et l'obligation de retenue par le client dans les secteurs …

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ENCORE UNE NOUVEAUTÉ: LE PLAN POUR L’EMPLOI ET UNE PYRAMIDE DES ÂGES EN CAS DE LICENCIEMENT COLLECTIF

Afin de maintenir les travailleurs âgés plus longtemps au travail, les entreprises de plus de 20 travailleurs seront tenues de rédiger un plan pour l'…

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GMO: cultivation opt-out

Plans to allow Member States to block the cultivation of approved genetically modified organisms (GMOs) on their territory have stalled again after a …

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