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

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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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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26/11/25

Belgium - Tax Authorities Accept Foreign Tax Credit on Certain French Dividends

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…

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26/11/25

Simplified sister mergers & tax neutrality

Recent intervention in Belgian tax legislation has transformed (most) simplified mergers between sister companies into a full-fledged restructuring al…

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25/11/25

Begrotingsakkoord 2025: tussen verhoogde druk op het kapitaal en gerichte fiscale aanpassingen

De federale regering heeft maandag in de vroege ochtend een begrotingsakkoord bereikt dat voorziet in een totale besparing van 9,2 miljard euro.

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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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20/11/25

Digital omnibus on AI: The European Commission unveils a streamlined and more coherent approach to AI regulati…

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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19/11/25

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

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 …

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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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16/08/26

16/08/26

Belgium Transposes the EmpCo Directive: Consumer Law Gets Tougher on Greenwashing

16/08/26

16/08/26

Development of digital legislation in Europe: focus on cybersecurity

14/08/26

14/08/26

Belgium moves to transpose new Product Liability Directive

18/08/26

Comment assurer la transparence exigée par l’IA Act et le RG…

18/08/26

Digital platforms are redefining package travel liability

Meer Nieuws & Publicaties

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 ?

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…

26/11/25

Belgium - Tax Authorities Accept Foreign Tax Credit on Certain French Dividends

26/11/25

Simplified sister mergers & tax neutrality

25/11/25

Begrotingsakkoord 2025: tussen verhoogde druk op het kapitaal en gerichte fiscale aanpassingen

25/11/25

2026 Budget agreement – Tax and social measures

20/11/25

Digital omnibus on AI: The European Commission unveils a streamlined and more coherent approach to AI regulati…

19/11/25

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

19/11/25

Wettelijke en commerciële productgaranties: nieuwe regels, nieuwe etiketten

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