Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique belge

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Transposition deadline for the EU Pay Transparency Directive has passed: can Belgian employers …

Belgium missed the 7 June 2026 deadline to transpose the EU Pay Transparency Directive (Directive 2023/970) and has asked the European Commission for six more months — but the Comm…

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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 tax-efficient than an asset deal…

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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 exempt from personal income t…

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12/06/26
Jusqu’où s’étend l’obligation pour le juge de vérifier d’off…

Dans un arrêt du 21 mai 2026, la Cour de cassation s’est prononcée sur deux…

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12/06/26
2026 Belgian statutory and tax compliance deadlines: Key fil…

As the 2026 Belgian compliance season progresses, PwC recaps the key upcomi…

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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Psychosocial risks and discrimination at work: a ‘wind of change’ since 1 June 2023!

The rules governing discrimination and psychosocial risks at work have been revised to bring them in line with European legislation and the European C…

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Hi ChatGPT, how do you feel about the upcoming EU AI Act?

On 14 June 2023, the European Parliament adopted its position on the draft AI Act, which brings one step closer an EU regulation for generative AI and…

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New rules for consumer debt collection starting Sept. 1, 2023

The Act of May 4, 2023, inserting Book XIX "Consumer Debts" into the Belgian Economic Code, B.S. May 23, 2023 aims to update the rules on amicable col…

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La visioconférence en tant qu’outil de recrutement : quelles limites?

Depuis les périodes de confinement dues à la pandémie de Covid-19, l’utilisation de la visioconférence a le vent en poupe dans le cadre du recrutement…

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Belgium implements the EU mobility directive: what changes for M&A?

The Belgian law of 25 May 2023 transposing the EU Mobility Directive on cross-border conversions, mergers and (partial) demergers was published in the…

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The era of FDI screenings kicks off in Belgium

The Belgian screening mechanism for foreign direct investments (FDI) will enter into force on 1 July 2023. The mechanism is designed to safeguard Belg…

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Key changes in Belgian advertising rules: What you need to know if you are active in food, automotive or deter…

Three new or updated advertising codes recently came into force in Belgium, covering food, automotive and detergents sectors in order to face notably …

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Niet-aangifte buitenlandse roerende inkomsten is niet noodzakelijk fraude

Nu de internationale gegevensuitwisseling op volle toeren draait, kan de niet-aangifte van buitenlandse roerende inkomsten en/of buitenlandse rekening…

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Are you ready for foreign direct investment screening in Belgium?

Belgium’s foreign direct investment (FDI) screening regime is set to enter into force on 1 July 2023. This move makes Belgium one of the last EU membe…

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The proposal for a directive on corporate sustainability due diligence is definitely making its way

On 1 June 2023, the European Parliament agreed its position on the Corporate Sustainability Due Diligence Directive (CSDDD). Soon, negotiations on the…

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The current proposal of the AI-act summarized

The current proposal from the European Commission for a regulation on artificial intelligence, referred to as the “AI-act”, would ensure an AI-climate…

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European Commission Adopts New Horizontal Block Exemption Regulations and Horizontal Guidelines

On June 1, 2023, the European Commission published its new block exemption regulations on research and development agreements (R&D BER) and specia…

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Belgian Medicines Agency announces stricter monitoring of negative formulations on medicines packaging

On 17 May 2023, the Belgian Medicines Agency (FAMHP) announced that marketing authorisation holders (MAHs) have three years to comply with the prohibi…

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L'Europe se prononce sur la promotion de l'équilibre entre les genres parmi les administrateurs des sociétés c…

Le 27 décembre 2022, la nouvelle directive européenne visant à promouvoir l’équilibre entre les femmes et les hommes parmi les administrateurs des soc…

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Belgian Supreme Court rules on the consequences for commercial lease agreements of the lock-downs during the C…

The Supreme Court (“Hof van Cassatie/Court of Cassation”) overruled on 26 May 2023 a decision that determined that Article 1722 (old) Civil Code (a pa…

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NFTs (Non-Fungible Tokens) and Financial Services

NFTs have garnered significant attention as a unique form of digital assets, representing ownership and authenticity of various digital content rangin…

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Conséquences draconiennes pour les déclarations tardives à l'impôt des sociétés

Dans une contribution précédente, nous avions évoqué l’extension des délais d'investigation et d'imposition en matière d'impôts sur les revenus et de …

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Summer is here - principles of student work

The summer holidays are fast approaching and both students and employers might still be looking for, respectively, a summer job or one or more student…

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Unpacking the European Commission’s EU Design Reform Package

On 28 November 2022, the European Commission adopted proposals for a revision of Council Regulation (EC) No 6/2002 of 12 December 2001 on Community de…

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Vlabel aanvaardt inbreng in maatschap met uitgifte van aandelen aan een derde of zonder creatie van aandelen a…

Op 22 maart 2023 heeft de Vlaamse Belastingdienst (“Vlabel”) twee voorafgaande beslissingen gepubliceerd waarin hij twee technieken om belastingvrij a…

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