Actualités juridiques
On 3 November 2026, CJEU Advocate General Szpunar delivered an Opinion examining when AI chatbots’ use of online news may infringe press publishers’ rights. His proposed approach d…
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…
Since 1 November 2026, product identifiers (PIDs) are mandatory in customs declarations for B2C distance sales up to €150, and a €2 handling fee per item applies. What do businesse…
Articles de droit
Selon la Cour de cassation (18 juin 2026), un contribuable sans comptabilit…
Dans un arrêt du 8 mai 2026, la Cour de cassation confirme qu’une taxation …
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.
For decades, Belgium has been an outlier in Europe by not levying a general capital gains tax on financial assets held as private wealth. That excepti…
Following the VAT rate changes introduced during the summer of 2025, Belgium’s “2026-2029 Budget agreement” sets out further VAT rate changes that wil…
Based on a strict reading of the law, pledged shares are not taken into account to determine if a shareholder has sufficient participation to benefit …
The Flemish Government approved a draft decree to partially implement the EU Pay Transparency Directive (EU 2023/970) for the Flemish public sector, t…
The new Product Liability Directive (“PLD”) replaced the old Product Liability Directive (Directive 85/375/EEC) and aims to bring the European Union’s…
The Belgian government issued a Royal Decree on 31 October 2025 that introduces an exemption from withholding tax for cross-border payments related to…
On 7 December 2025, Belgium issued a new Royal Decree reversing several amendments introduced to the Belgian transfer pricing documentation forms by t…
Le 23 décembre 2025, a été publiée au Moniteur belge la loi du 12 décembre 2025 reportant l’entrée en vigueur des obligations de reporting en matière …
Capital gains on financial assets will become taxable as of January 1,2026. We have summed up and updated below how this capital gain tax (CGT) will w…
The EU Parliament and Council have reached a political agreement on an updated Retail Investment Strategy (RIS) package. This has followed on from the…
On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This…
Belgium has tabled a draft law transposing Directive (EU) 2022/2557, also known as the Critical Entities Resilience Directive (“CER Directive”), into …
Pilier 2 : pour rappel, c’est ainsi que l’on désigne le volet d’un accord international qui avait été noué en 2021 dans le cadre de l’OCDE, réunissant…
In the wake of the COVID-19 pandemic, the rise in remote work has heightened the risk that companies may be deemed to have a permanent establishment (…
Despite the recent tax measures, single-person management companies remain a structurally attractive and operationally flexible model for organising p…
In a circular letter dated 27 October 2025, the Belgian tax authorities confirmed that they will follow the Court of Cassation’s case law on the doubl…
Recent intervention in Belgian tax legislation has transformed (most) simplified mergers between sister companies into a full-fledged restructuring al…
Dans les premières heures du lundi, le gouvernement fédéral a trouvé un accord budgétaire prévoyant un ajustement global de 9,2 milliards d’euros.
Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spen…
On 19 November 2025, the European Commission formally published its “Digital Omnibus on AI” (Digital Omnibus on AI Regulation Proposal | Shaping Europ…
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