Actualités du monde juridique belge, articles juridiques et fiscaux, bibliothèque juridique

03/02/26

Gunstregime voor de schenking van familiale ondernemingen en vennootschappen

In Vlaanderen bestaat een specifiek fiscaal gunstregime voor de overdracht van familiale ondernemingen en familiale vennootschappen. Dit regime vormt …

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29/01/26

Crypto in het vizier van de fiscus: DAC8, CARF en meerwaardebelasting

Tot nu toe bevond de fiscale wereld van cryptoactiva in België zich grotendeels in een grijze zone. Meerwaarden konden worden gerealiseerd buiten het …

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27/01/26

Belgium publishes Public Country-by-Country Reporting form and definitive taxonomy

On 24 December 2025, the National Bank of Belgium (NBB) announced that the new definitive taxonomy including the Public Country-by-Country Reporting (…

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26/01/26

Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage

On 17 December 2025 (officially published on the Chamber’s website on 13 January 2026), the Belgian Government introduced a new draft bill to reform p…

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23/01/26

Les programmes informatiques à nouveau soumis au régime fiscal favorable applicable aux droits d'auteur

Un projet de loi du 17 décembre 2025 réintègre les programmes informatiques dans le régime fiscal favorable applicable aux revenus provenant des droit…

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23/01/26

VAT exemption for financial intermediation: broader than you think

The recent Versãofast judgment (26 November 2025, General Court) clarifies the scope of the VAT exemption for credit intermediation. While the Court r…

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22/01/26

Belgium’s Proposed Capital Gains Tax on Financial Assets

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…

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21/01/26

Belgium - VAT and Excise Duty Changes in 2026

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…

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19/01/26

Pledged shares and the participation exemption — Antwerp Court confirms the common‑sense approach applied by t…

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 …

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14/01/26

The new Product Liability Directive

The new Product Liability Directive (“PLD”) replaced the old Product Liability Directive (Directive 85/375/EEC) and aims to bring the European Union’s…

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12/01/26

Belgium - Tax Obstacle Affecting Cross-Border Rental of Equipment Eliminated

The Belgian government issued a Royal Decree on 31 October 2025 that introduces an exemption from withholding tax for cross-border payments related to…

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08/01/26

Belgium partially repeals previously introduced updates to the form 275LF

On 7 December 2025, Belgium issued a new Royal Decree reversing several amendments introduced to the Belgian transfer pricing documentation forms by t…

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02/01/26

La directive européenne « Stop-the-Clock » concernant CSRD est transposée en droit belge. Les deuxième et troi…

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 …

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18/12/25

New law providing various provisions – Key tax changes adopted by the Chamber

On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This…

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17/12/25

New legislation for critical entities: Belgium’s (proposed) implementation of the CER Directive

Belgium has tabled a draft law transposing Directive (EU) 2022/2557, also known as the Critical Entities Resilience Directive (“CER Directive”), into …

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09/12/25

Will employees working from home trigger a PE? New commentaries from the OECD

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 (…

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05/12/25

Belgium: Increase of the withholding tax on dividends – Does this reform really undermine the attractiveness o…

Despite the recent tax measures, single-person management companies remain a structurally attractive and operationally flexible model for organising p…

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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 to meet the European expenditure rule by 2029. This plan involves 60% spen…

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19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, nieuwe etiketten

Op 22 oktober 2025 trad de Uitvoeringsverordening (EU) 2025/1960 van de Commissie van 25 september 2025 betreffende het ontwerp en de inhoud van de ge…

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18/11/25

Belgium extends the filing deadline of the QDMTT return to 30 June 2026

Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers…

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15/01/26

15/01/26

Flanders advances pay‑transparency transposition for the public sector

19/11/25

19/11/25

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

14/08/25

14/08/25

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

03/02/26

EU Inc: Une nouvelle ère juridique pour les entreprises Euro…

03/02/26

Belgium issues administrative clarification regarding the ne…

Plus d'actualités et d'articles

03/02/26

Gunstregime voor de schenking van familiale ondernemingen en vennootschappen

29/01/26

Crypto in het vizier van de fiscus: DAC8, CARF en meerwaardebelasting

27/01/26

Belgium publishes Public Country-by-Country Reporting form and definitive taxonomy

26/01/26

Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage

23/01/26

Les programmes informatiques à nouveau soumis au régime fiscal favorable applicable aux droits d'auteur

23/01/26

VAT exemption for financial intermediation: broader than you think

22/01/26

Belgium’s Proposed Capital Gains Tax on Financial Assets

21/01/26

Belgium - VAT and Excise Duty Changes in 2026

19/01/26

Pledged shares and the participation exemption — Antwerp Court confirms the common‑sense approach applied by t…

14/01/26

The new Product Liability Directive

12/01/26

Belgium - Tax Obstacle Affecting Cross-Border Rental of Equipment Eliminated

08/01/26

Belgium partially repeals previously introduced updates to the form 275LF

02/01/26

La directive européenne « Stop-the-Clock » concernant CSRD est transposée en droit belge. Les deuxième et troi…

18/12/25

New law providing various provisions – Key tax changes adopted by the Chamber

17/12/25

New legislation for critical entities: Belgium’s (proposed) implementation of the CER Directive

09/12/25

Will employees working from home trigger a PE? New commentaries from the OECD

05/12/25

Belgium: Increase of the withholding tax on dividends – Does this reform really undermine the attractiveness o…

25/11/25

2026 Budget agreement – Tax and social measures

19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, nieuwe etiketten

18/11/25

Belgium extends the filing deadline of the QDMTT return to 30 June 2026