Actualités juridiques
La circulaire 2026/C/94 confirme que les ASBL et fondations soumises à l’IPM calculent, déclarent et paient elles-mêmes le précompte mobilier sur leurs plus-values, au plus tard le…
Liedekerke lance une pratique dédiée au secteur non-marchand avec l’arrivée d’Antoine Druetz en qualité d’associé, accompagné d’Alix Degrez et de Fantine Miroir, à compter du 2 nov…
The Delegated Regulation revising the EMIR clearing thresholds was published in the Official Journal on 21 October 2026 and applies from 10 November 2026. Linklaters outlines the n…
Articles de droit
Selon la Cour de cassation (18 juin 2026), un contribuable sans comptabilit…
A judgment of the Ghent Enterprise Court of 5 August 2026 held an investor-…
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.
Since the entry into force of the new Belgian Code of Economic Law (‘BCEL’) it is possible for a company director, in its personal capacity, to be qua…
On 23 February 2022, the European Commission issued the long-awaited proposal Directive on corporate sustainability due diligence (the “Draft Directiv…
Following the previously published newsletter regarding the new law that will require virtual asset service providers to comply with&nb…
Les investissements en crypto-monnaies, susceptibles d’entrainer d’importantes plus-values, font désormais partie intégrante de notre monde financie…
Non-EEA nationals practising self-employed activities in Belgium must apply for a professional card, unless they can benefit from a legal exemption. S…
Since 2 February 2022, management companies of AIFs and UCITs must comply with the new ESMA Guidelines on Marketing Communications which further outli…
Negotiating a non-disclosure agreement or NDA is one of the first steps in the M&A process. It is tempting to assume that all NDAs are boilerplate…
As from 1 May 2022, the activities of certain virtual currency service providers in Belgium will be regulated.
Last month, on 27 January, marked the end of an era when the provision of virtual asset services was not a regulated activity in Belgium. A law has no…
When a company faces financial distress, concessions are to be made and decisions to be taken in view of its turnaround. In the ordinary course of bus…
Boilerplates are easily overlooked and neglected in M&A agreements as they typically cover the boring stuff. Most parties assume boilerplates are …
In February 2021, a new short-form prospectus was introduced in the EU regulatory framework aimed at supporting recovery from the business and financi…
On 16 September 2021, the Antwerp Court of Appeal ruled on the liability of the directors of a company that did not respect the so-called ‘alarm bell …
Direct lending constitutes the provision of credit directly (i.e., without an intermediary) to middle-market companies, mainly for the purpose of fina…
Le nouveau Code des sociétés et des associations (CSA) a ouvert des portes en matière de gouvernance des sociétés à responsabilité limitée.
An investment fund is an undertaking which (i) does not have a general commercial or industrial purpose, (ii) pools together capital raised from its i…
In these times of uncertainty, parties are increasingly stipulating more conditions in transaction documentation. Conditions subsequent have the oppos…
Private equity funds, or so called Private Privaks/Pricafs Privées, have gained enormous popularity in Belgium during the last couple of years. T…
The current M&A market - except for some hard-hit sectors - is bullish with a strong sellers’ market. There’s certainly an impressive uptick in de…
Investors who wish to control a company usually do so by exerting their authority over the directors whom the general meeting (GM) appointed upon the …
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