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.
The rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…
Als gevolg van de krachtlijn van de vereenvoudiging van het vennootschapsrecht, werden enkele vennootschapsvormen die onder het Wetboek van vennootsch…
Continuation funds have become one of the biggest recent global trends in private equity. In the past, they were seen in a negative light and were per…
On 1 June 2022, a draft cooperation agreement was concluded between the Federal State and the various Belgian Regions and Communities in order to set …
Can payment service providers rely on bank secrecy in case of tax audits?
On 1 June 2022, the Council of Ministers (Conseil des Ministres/Ministerraad) has approved the Cooperation Agreement (Cooperation Agreement) between t…
What to expect from the new EU Women on Boards Directive, including the practical changes for your management structure and the impact on the national…
Investors’ cash injection in the metaverse and Web3 has created increased M&A activity. Deploying an acquisition strategy to take over new technol…
Since 5 May 2022, EU trilogue negotiations have been underway on the first Regulation to limit the effect of subsidies from third countries to compani…
On 1 June 2022, the various governments of Belgium reached a cooperation agreement on developing a foreign direct investment screening mechanism. With…
Nothing ignites frustration in deal negotiations quite like leaver provisions. You’ll find leaver provisions in venture capital deals, private equity …
BNPL providers, beware! A new consumer credit directive is on its way and could impact your business.
After having almost killed the Belgian judicial restructuring procedure by transfer under judicial supervision (see our previous news on the…
As of 1 May 2022, certain crypto-related activities in Belgium will become regulated. The providers of these services will have to register with the F…
M&A in 2021 hit high records. They were driven by the low-interest environment, PE dealmaking fueled by dry powder, and strategic consolidation ac…
On March 22, OECD has published a public consultation document on the new “Crypto-Asset Reporting Framework” (hereinafter referred to as the “CARF”) a…
Environmental, social and governance (ESG) factors will become a part of all material investment and business processes and for almost all companies. …
Since the entry into force of the new Belgian Companies and Associations Code, a public limited company (NV/SA) has the possibility to install a two-t…
A warranty and indemnity (W&I) insurance policy is an insurance policy that covers a seller’s liability in the case of a breach of warranties by t…
Minority investments are certainly on the rise. They enable established players to accelerate the digital transformation of their business or facilita…
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