Nieuws uit en over de Belgische juridische wereld, artikelen over juridische en fiscale onderwerpen en juridische bibliotheek

11/11/25

Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality

On 16 June 2023, the ‘simplified side stream merger’ (vereenvoudigde zusterfusie / fusion simplifiée entre soeurs) was introduced in the Code of Compa…

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06/11/25

La transparence de l’usage de l’intelligence artificielle

En juin dernier, une enquête de la VRT a révélé que plusieurs articles publiés par différents magazines, dont le magazine « ELLE », avaient été signés…

Lees Meer

03/11/25

Significant update for family businesses in Flanders

On 3 October 2025, the Flemish Government gave preliminary approval to a draft decree that will bring substantial changes to the preferential tax regi…

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17/10/25

CTRL + SHIFT + FACTUUR: De E-volutie van 2026

Stel je voor… Je runt een klein maar bloeiend Belgisch ontwerpbureau. Je dagen zijn gevuld met creativiteit - branding projecten, websiteontwerpen, ve…

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14/10/25

Belgian draft law amending the Pillar 2 Law

On 9 October 2025, the Belgian government submitted to Parliament a draft law introducing technical amendments to the law of 19 December 2023 (the “Pi…

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10/10/25

Buyer Beware: Don’t Pay Twice for the Business

In order to make a transfer of a business (“handelszaak”/“fonds de commerce”) opposable against the tax and social security authorities, one should no…

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08/10/25

Court of Appeal of Ghent Clarifies Boundaries of Tax Investigations and Data Requests

On 24 June 2025, the Court of Appeal of Ghent delivered a comprehensive judgement that further delineates the principles governing the Belgian tax aut…

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06/10/25

CJEU: the limitation period starts once the decision of the national competition authority becomes final

The Court of Justice of the European Union (CJEU) delivered its long-awaited preliminary ruling in Nissan Iberia. The Court clarified that, in actions…

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06/10/25

EU deforestation regulation (EUDR) proposed delay: What businesses need to know

On 23 September 2025, the European Commission announced its plan to postpone EUDR compliance deadlines by another year, meaning initial compliance wil…

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29/09/25

Constitutional Court clips the wings of the Belgian Cayman Tax 2.1

Key elements of Belgium’s Cayman Tax 2.1 annulled, enhancing legal certainty for taxpayers.

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19/09/25

Arbitrage: eindstation of tussenhalte?

Stel je voor … Een van je handelspartners beweert dat je onderneming misbruik maakt van haar machtspositie en dreigt ermee naar de rechtbank te stapp…

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18/09/25

Belgium Launches Attractive Carried Interest Tax Regime to Boost Fund Activity

Belgium has taken a major step towards strengthening its position as a fund-friendly jurisdiction by introducing a dedicated tax regime for carried in…

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17/09/25

Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income

On 25 February 2025, the Antwerp Court of Appeal confirmed that capital gains on shares – issued by Co-Investment Vehicles (CIVs) – embedding a carrie…

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11/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

The European Commission has launched its first review of the Foreign Subsidies Regulation (FSR), a landmark framework that came into force on 12 Janua…

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29/08/25

Nieuwe exitheffing binnen het kader van grensoverschrijdende zetelverplaatsingen

Met de inwerkingtreding van de Programmawet van … wordt in hoofde van aandeelhouders een nieuwe exitheffing ingevoerd. Deze exitheffing zal worden toe…

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28/08/25

Nieuwe meerwaardebelasting: politiek akkoord krijgt vorm in gewijzigd wetsontwerp

In een eerdere nieuwsbrief kon u al de eerste krijtlijnen lezen van de aangekondigde meerwaardebelasting (“solidariteitsbijdrage”) op basis van de eer…

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28/08/25

The New EU “Pharma Package”: Advertising – A Comparison of Commission/Parliament/Council Positions

In this ninth and final alert in our weekly series on the EU Pharma Package, we consider the proposals of the European Commission, European Parliament…

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25/08/25

A nuclear reactor on the Moon by 2030? Some thoughts in consideration of the EU Space Act

The idea of providing a place in space for humans to colonize is not novel and has been a constant topic for research and exploration, even amongst mo…

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18/08/25

EU Data Act: A new framework for Europe's data economy

On 12 September 2025, the EU’s Data Act will enter into force. It establishes common rules for accessing and sharing data generated by connected produ…

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18/08/25

Geen belastingverhoging bij eerste overtreding te goeder trouw: de fiscus verduidelijkt zijn standpunt

Op 28 juli 2025 heeft de FOD Financiën Circulaire 2025/C/49 gepubliceerd, waarin een nieuwe fiscale regel wordt verduidelijkt die werd ingevoerd door …

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13/08/26

13/08/26

De maatschap en de nieuwe meerwaardebelasting: de rulingcommissie brengt goed nieuws voor de ve…

06/08/26

06/08/26

Does the EU Cyber Resilience Act apply to your product? Scope, definitions and the product clas…

15/07/26

15/07/26

European Union: New UBO Rules Come into Force

13/08/26

Oneerlijke bedingen en restitutievordering door de ondernemi…

11/08/26

Na E-facturatie volgt E-rapportering: België zet volgende st…

Meer Nieuws & Publicaties

11/11/25

Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality

06/11/25

La transparence de l’usage de l’intelligence artificielle

03/11/25

Significant update for family businesses in Flanders

17/10/25

CTRL + SHIFT + FACTUUR: De E-volutie van 2026

14/10/25

Belgian draft law amending the Pillar 2 Law

10/10/25

Buyer Beware: Don’t Pay Twice for the Business

08/10/25

Court of Appeal of Ghent Clarifies Boundaries of Tax Investigations and Data Requests

06/10/25

CJEU: the limitation period starts once the decision of the national competition authority becomes final

06/10/25

EU deforestation regulation (EUDR) proposed delay: What businesses need to know

29/09/25

Constitutional Court clips the wings of the Belgian Cayman Tax 2.1

19/09/25

Arbitrage: eindstation of tussenhalte?

18/09/25

Belgium Launches Attractive Carried Interest Tax Regime to Boost Fund Activity

17/09/25

Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income

11/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

29/08/25

Nieuwe exitheffing binnen het kader van grensoverschrijdende zetelverplaatsingen

28/08/25

Nieuwe meerwaardebelasting: politiek akkoord krijgt vorm in gewijzigd wetsontwerp

28/08/25

The New EU “Pharma Package”: Advertising – A Comparison of Commission/Parliament/Council Positions

25/08/25

A nuclear reactor on the Moon by 2030? Some thoughts in consideration of the EU Space Act

18/08/25

EU Data Act: A new framework for Europe's data economy

18/08/25

Geen belastingverhoging bij eerste overtreding te goeder trouw: de fiscus verduidelijkt zijn standpunt

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