COMMERCIAL & COMPANY LAW


Most commonly used unregulated real estate investment vehicles in Belgium

Most commonly used unregulated real estate investment vehicles in Belgium
23/01/2020

On 1 January 2020, the mandatory provisions of the Code for Companies and Associations or "BCAC" entered into force. This article provides an overview of the main characteristics of the most commonly used unregulated real estate vehicles in Belgium (the regulated real estate vehicles are part of a separate publication that will be published shortly). It does not intend to provide a complete overview of all unregulated investment vehicles available, but it does give insight into the main characteristics of the most commonly used investment vehicles in Belgium.

 

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What’s the latest on standard contractual clauses for international data transfers?

What’s the latest on standard contractual clauses for international data transfers?
15/01/2020

On 19 December 2019, Advocate General at the Court of Justice Saugmandsgaard Øe confirmed the validity of the standard contractual clauses for the international transfer of personal data ("the Schrems II case"). Following a complaint by privacy activist Max Schrems, the Advocate General issued his opinion. Schrems believes that the transfer of his personal data from Facebook Ireland to Facebook Inc.

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Code of Companies and Associations: What changes on 1 January 2020?

Code of Companies and Associations: What changes on 1 January 2020?
10/01/2020

Since May 2019, Belgium prides itself on a modern Code of Companies and Associations (CCA). The legislature provided for a gradual entry into force of the new Code. This newsletter discusses what changes on 1 January 2020.

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​Opfrissing hervorming vennootschapsbelasting: maatregelen van toepassing vanaf 2020

​Opfrissing hervorming vennootschapsbelasting: maatregelen van toepassing vanaf 2020
02/01/2020

In wat volgt bezorgen wij u bij wijze van opfrissing een kort overzicht van de voornaamste maatregelen die door de hervorming van de vennootschapsbelasting (in uitvoering van het zogenaamde zomerakkoord) vanaf aanslagjaar 2021 (voor een belastbaar tijdperk dat ten vroegste aanvangt op 1 januari 2020) in werking treden. Het basistarief in de vennootschapsbelasting daalt van 29% naar 25%.

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Que faire si vos statuts n'ont pas encore été modifiés ?

Que faire si vos statuts n'ont pas encore été modifiés ?
03/12/2019

La loi du 23 mars 2019 a introduit le Code des sociétés et des associations (« CSA »). Le CSA est déjà applicable à toutes les sociétés, associations et fondations constituées depuis le 1er mai 2019. Vous nous avez déjà suivi dans cette course au 1er mai 2019 ici.

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PSDII: migration to SCA by 31 December 2020

PSDII: migration to SCA by 31 December 2020
25/11/2019

On 16 October 2019, the European Banking Authority (EBA) issued an Opinion concerning one of the most important features of the Payment Services Directive II (PSD II)

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CJ rules that limitations to the Belgian notional interest deduction regarding exempt foreign permanent establishments are in line with the freedom of establishment (Argenta Spaarbank)

CJ rules that limitations to the Belgian notional interest deduction regarding exempt foreign permanent establishments are in line with the freedom of establishment (Argenta Spaarbank)
25/11/2019

On 17 October 2019, the CJ issued its judgment in case Argenta Spaarbank (C-459/18). The case deals with the calculation of the notional interest deduction (deduction for capital risk) in the case of a Belgian company that has a Netherlands permanent establishment the income of which is exempt under the double tax treaty signed between those countries. The CJ concluded that there is no actual difference between how the deduction applies to domestic and foreign permanent establishments.

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A further step in the digitalisation of company law

A further step in the digitalisation of company law
21/11/2019

Directive 2019/1151, the most recent European company law directive, entered into force on 31 July 2019. With this directive, the EU is taking further steps towards the digitalisation and modernisation of company law in its Member States. 

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Saisissez plus facilement un compte bancaire dans toute l’UE !

Saisissez plus facilement un compte bancaire dans toute l’UE !
20/11/2019

A l’heure actuelle, lorsque l’on souhaite effectuer une saisie sans connaître la banque auprès de laquelle le débiteur a ouvert un compte, elle est pratiquée simultanément auprès des plus grands établissements bancaires belges en espérant y trouver quelque chose.

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The King establishes conditions for recognition as a social enterprise or an agricultural enterprise

The King establishes conditions for recognition as a social enterprise or an agricultural enterprise
18/11/2019

Two royal decrees dated 28 June 2019 finalise the regulatory framework for the two new types of recognition – as a social enterprise or as an agricultural enterprise – introduced by the Code of Companies and Associations.

 

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