News from and about the Belgian legal community, articles on legal and tax topics and legal library

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…

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…

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…

29/08/25

New Exit Tax in the Context of Cross-Border Transfers of Seat.

With the entry into force of the Programme Act of […], a new exit tax is introduced at the level of shareholders. This exit tax will apply to a deemed…

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…

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…

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…

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…

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 …

13/08/25

Het kadastraal inkomen van nieuwe bedrijfsgebouwen: een kritische handleiding

Na de realisatie van een nieuwbouw moet de belastingplichtige de ingebruikneming ervan aangeven bij de Algemene Administratie van de Patrimoniumdocume…

08/08/25

European Union’s first use of the International Procurement Instrument against China: what it means for the me…

On 24 April 2024, the European Commission (‘EC’) initiated on its own initiative an investigation into measures and practices in the public procuremen…

05/08/25

European Court of Human Rights confirms importance of fundamental rights in tax raids

On 6 February 2025, the European Court of Human Rights (ECHR) issued an important judgment in the case Italgomme Pneumatici S.R.L. and others v Italy.…

30/07/25

Uitstel van belastingverhogingen en het gelijkheidsbeginsel: mogelijke piste tot ontheffing?

Belastingverhogingen zijn vaak een niet-onbelangrijk onderdeel van fiscale betwistingen. Naast de grond van de zaak die aanleiding gaf tot de betwiste…

25/07/25

AI’s Superhero Moment: Why Great Power Demands Even Greater Governance

International legal practice Osborne Clarke says the launch of agentic AI and hyper-personalised systems which can think and act independently, highli…

23/07/25

The first tax measures of the new government adopted

On 17 July 2025, the Chamber adopted a first set of tax measures. The other measures included in the Easter agreement are part of the draft law contai…

22/07/25

The Programme Law has (finally) been passed!

From a real estate VAT perspective, the key measure concerns the sale of new residential buildings at the reduced 6% VAT rate.

17/07/25

European Commission proposes financial contribution for EU companies and permanent establishments

A financial contribution for EU companies has been included in the latest EU Own Resources proposal published by the European Commission on 16 July 20…

09/07/25

Belgium’s New Exit Tax on Shareholders

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. Th…

03/07/25

Proposed EU rules on the disclosure of discarded unsold consumer products

The European Commission is currently consulting on a draft implementing regulation that will provide further detail on how to report discarded unsold …

26/06/25

Say 'cheese' to cross-border sales

Imagine ... You are a Dutch producer of cheeses and sell your cheeses in the Netherlands to supermarkets and wholesalers. You don't know much about th…

14/08/25

14/08/25

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

04/08/25

04/08/25

Promotion at DALDEWOLF

04/07/25

04/07/25

Goodwin Expands Global Antitrust and EU Regulatory Footprint with New Brussels Office

29/09/25

Constitutional Court clips the wings of the Belgian Cayman T…

19/09/25

Arbitration: final destination or simple stopover?

More News & Articles

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

New Exit Tax in the Context of Cross-Border Transfers of Seat.

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

13/08/25

Het kadastraal inkomen van nieuwe bedrijfsgebouwen: een kritische handleiding

08/08/25

European Union’s first use of the International Procurement Instrument against China: what it means for the me…

05/08/25

European Court of Human Rights confirms importance of fundamental rights in tax raids

30/07/25

Uitstel van belastingverhogingen en het gelijkheidsbeginsel: mogelijke piste tot ontheffing?

25/07/25

AI’s Superhero Moment: Why Great Power Demands Even Greater Governance

23/07/25

The first tax measures of the new government adopted

22/07/25

The Programme Law has (finally) been passed!

17/07/25

European Commission proposes financial contribution for EU companies and permanent establishments

09/07/25

Belgium’s New Exit Tax on Shareholders

03/07/25

Proposed EU rules on the disclosure of discarded unsold consumer products

26/06/25

Say 'cheese' to cross-border sales