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.
Ondernemen is balanceren. U sluit contracten, gaat partnerships aan, coördineert bouwprojecten en neemt beslissingen om uw zaak sterk op de kaart te z…
Een stijlvolle keuken, een zonovergoten terras of een luxueuze badkamer: als vastgoedmakelaar weet u hoe cruciaal sterke foto's zijn voor een vlotte v…
Did you know that “structured” electronic invoicing will become mandatory in Belgium from 1 January 2026 for just about all transactions between Belgi…
CVC Capital Partners is actively seeking partnerships with insurance companies, according to the Financial Times. The move is not an isolated one, but…
The recent increase in US import tariffs will significantly impact companies worldwide. The unexpected rise in costs not only disrupt markets, but als…
Private equity (PE) and venture capital (VC) often seek the right to appoint a board observer for a new portfolio company. This can happen for various…
In recent years, there has been a wave of new legislation impacting contracts and contractual terms. The Belgian legislator is gradually adopting the …
On 11 March 2025, the European Commission launched a public consultation on its draft State aid framework supporting the Clean Industrial Deal (CISAF)…
Previously, we reported on the EU Corporate Sustainability Reporting Directive (“CSRD”), including who must comply and when the CSRD becomes applicabl…
Private investigations can be a valuable tool for employers, enabling them to assess employee conduct and gather evidence in cases such as internal fr…
Since 2016, the law has provided for an administrative procedure for the recovery of undisputed and payable monetary debts in B2B relationships. This …
[1]La procédure de préparation privée d’une faillite, mieux connue sous le nom de « la faillite silencieuse » ou encore appelée « le pre-pack belge »,…
Companies investing in fixed assets used for more rational energy consumption, improving industrial processes for energy reasons and for energy recove…
La loi du 15 mai 2024 modifiant le droit pénal social et diverses dispositions en droit du travail introduit une interdiction de la sous-traitance fin…
On 30 January 2025, Directive 2025/25 entered into force (the Directive). The Directive aims to improve the reliability, trustworthiness and availabil…
On January 1, 2025, a major shift occurred with the entry into force of the new Book 6 of the Civil Code concerning non-contractual liability. This re…
Book V of the Belgian Civil Code introduced a new principle with regard to wrongful terminated negotiations, significantly impacting M&A transacti…
The “EU Simplification Omnibus Package” aims to significantly simplify and reduce sustainability reporting and due diligence burdens, by amending the …
Continuation funds have been a prominent feature of the GP-led secondary market in recent years. Although these transactions offer attractive opportun…
The Belgian financial sector faces the entry into force on 15 January 2025 of a new disciplinary regime applicable to the banking sector and a compuls…
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