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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Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

Het hof van beroep te Gent bevestigt vandaag (18 november 2025) in een dossier behartigd door ons kantoor onze zienswijze dat de mildere strafwet van 18 juli 2025 ook van toepassin…

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Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

Afriwise, Africa’s fastest-growing legal-intelligence platform founded by Belgian lawyer Steven De Backer, has acquired LawExplorer, South Africa’s most established provider of reg…

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Promotion chez DALDEWOLF

DALDEWOLF a le plaisir d’annoncer la promotion de Lucie MARCHAL à la fonction de Counsel dans l’équipe Droit de l’Union européenne.

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05/12/25
Belgium: Increase of the withholding tax on dividends – Does…

Despite the recent tax measures, single-person management companies remain …

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25/11/25
2026 Budget agreement – Tax and social measures

Today, the government reached a budget agreement, setting a multi-year path…

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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

Kan een AGB de fiscale voordelen van een “kleine vennootschap” genieten?

Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de mater…

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Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liq…

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European Commission unveils its 'Fit for 55' package

On Wednesday 14 July 2021, the European Commission took a major step to accomplish its ambitious goal of making Europe the first climate neutral conti…

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General Court of the CJ annuls State aid decision in Amazon case

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…

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Important update on payments to tax havens for assessment year 2021

Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in tot…

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Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction.

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Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments devel…

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Illegal uploads – CJEU’s landmark ruling for the platform economy

On 22 June 2021, the Grand Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling on the liability of platform operators with …

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Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen op…

De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden …

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Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences

In a press release dated 12 May 2021, Leasinvest Real Estate announced its intention to give up its public regulated real estate investment compa…

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

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CJEU clarifies competence of non-lead supervisory authorities in cross-border GDPR infringements (C-645/19)

On 16 February 2018, the Brussels Court of First Instance condemned Facebook, including Facebook Ireland Limited and Facebook Inc., for having tracked…

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The ELTIF: amendments in the Belgian AIFM Law

On 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end …

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Europe proposes first-ever statutory framework for AI

Following its White Paper on AI in 2020, the European Commission released in April of this year a proposal for a regulation laying down harmonised rul…

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Dividendes de sociétés française : circulaire du 28 mai 2021

La date de dépôt des déclarations à l’impôt des personnes physiques approchant à grands pas, beaucoup de contribuables se demandent comment faire pour…

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VAT fixed establishment non-existing without staff

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…

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More Brexit Consequences: the Situation of British EU Officials Having Acquired Belgian Nationality

The withdrawal of the United Kingdom (UK) from the European Union (EU) has had – and will still have – numerous legal consequences in various areas. O…

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COVID-19: EU General Court upholds Ryanair’s appeals against aid to KLM and TAP

On 19 May 2021, in its judgments T-643/20 and T-465/20, the General Court of the European Union annulled two decisions of the European …

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COVID-19: la Commission européenne approuve une aide belge de 392.000 EUR en faveur du Mémorial de Waterloo 18…

n date du 18 mai 2021, la Commission européenne a approuvé une aide de 392.000 EUR visant à indemniser le dommage subi par la SA Kléber Rossillon Wate…

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Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…

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