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

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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29/01/26

Vastgoed afbreken en heropbouwen of verkopen aan 6% btw - de nieuwe regels op een rij

Afgelopen zomer is de nieuwe regeling in voege getreden volgens welke afbreken en heropbouwen kan worden verricht aan 6% btw, alsook – en dat is nieu…

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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

Software opnieuw onder het fiscaal gunstregime voor auteursrechten

Een wetsontwerp van 17 december 2025 brengt software opnieuw onder het fiscaal gunstregime voor inkomsten uit auteursrechten en naburige rechten en di…

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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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15/01/26

Flanders advances pay‑transparency transposition for the public sector

The Flemish Government approved a draft decree to partially implement the EU Pay Transparency Directive (EU 2023/970) for the Flemish public sector, t…

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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

De Europese “Stop-the-Clock” richtlijn inzake CSRD omgezet in Belgisch recht. Tweede en derde golf qua betrokk…

Op 23 december 2025 werd in het Belgisch Staatsblad de wet van 12 december 2025 gepubliceerd die de inwerkingtreding van de duurzaamheidsrapportagever…

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26/12/25

Belgium’s comprehensive capital gains tax changes: key updates and implications starting January 2026

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…

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24/12/25

EU Retail Investment Strategy: Political Agreement – Key Points and Implications for EU and non-EU Firms

The EU Parliament and Council have reached a political agreement on an updated Retail Investment Strategy (RIS) package. This has followed on from the…

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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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11/12/25

Taxation minimale des multinationales (Pilier 2) : serons-nous les seuls à jouer le jeu ?

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…

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15/07/26

15/07/26

European Union: New UBO Rules Come into Force

15/07/26

15/07/26

Fiscaliteit van auteursrechten: afschaffing van de forfaitaire raming van kosten

10/07/26

10/07/26

Belgian personal income tax reform adopted

04/08/26

AI-regels wijzigen opnieuw: wat verandert er voor uw onderne…

29/07/26

Het einde van de douanevrijstelling van 150 euro: de Europes…

Meer Nieuws & Publicaties

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

29/01/26

Vastgoed afbreken en heropbouwen of verkopen aan 6% btw - de nieuwe regels op een rij

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

Software opnieuw onder het fiscaal gunstregime voor auteursrechten

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…

15/01/26

Flanders advances pay‑transparency transposition for the public sector

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

De Europese “Stop-the-Clock” richtlijn inzake CSRD omgezet in Belgisch recht. Tweede en derde golf qua betrokk…

26/12/25

Belgium’s comprehensive capital gains tax changes: key updates and implications starting January 2026

24/12/25

EU Retail Investment Strategy: Political Agreement – Key Points and Implications for EU and non-EU Firms

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

11/12/25

Taxation minimale des multinationales (Pilier 2) : serons-nous les seuls à jouer le jeu ?

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