You are here:

Latest tax & legal developments for Belgium

Sharing knowledge, bringing you the newest developments in our field and showing you how we work. That is what we do in our stories.

Stay informed

Don't miss out. Stay up to date about our latest news and events.

Sign up for newsletters and events

ECJ paves the way for broader application of VAT-group
Updated News - 16 Apr 2021

ECJ paves the way for broader application of VAT-group

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group is not limited to VAT taxable persons or legal persons only. The ECJ rules that the links required to becoming (part of) a VAT group are EU definitions that should be interpreted by EU countries in the same way.

read more
B2B prohibition of unfair clauses creates legal uncertainty for M&A practice
Updated News - 16 Apr 2021

B2B prohibition of unfair clauses creates legal uncertainty for M&A practice

The Belgian legislator has introduced a prohibition on 'unfair clauses' in agreements between enterprises through the Law of 4 April 2019 concerning the abuse of economic dependence, unfair clauses and unfair market practices in B2B relations (the “B2B Law”). In short, the B2B Law prohibits each clause which, individually or taken together with other clauses, creates a significant imbalance between the rights and obligations of the parties. Only the 'core clauses' of an agreement are not subject to this scrutiny provided they are written in an intelligible and clear way (transparency test).

read more
Legal 500 EMEA Rankings 2021
Updated Press release - 14 Apr 2021

Loyens & Loeff in The Legal 500 2021 EMEA rankings

The Legal 500 has published its EMEA rankings for 2021 today. The rankings are based on independent research on both feedback from peers and clients, as well as on information on projects and transactions we are proud to advise our clients on.

read more
the-legal-500-2021
News - 14 Apr 2021

Loyens & Loeff Belgium ranked in The Legal 500 EMEA

The Legal 500 EMEA has published its rankings for 2021. We are glad to reaffirm our position as leading business law firm in Belgium with top rankings throughout our practice areas.

read more
News - 08 Apr 2021

The Legal 500 Private Equity Country Comparative Guide 2021 : Belgium

This country-specific Q&A provides an overview of private equity laws and regulations applicable in Belgium.

read more
Cross-border workers: COVID-19 agreements extended
News - 06 Apr 2021

Cross-border workers: COVID-19 agreements extended until 30 June 2021

Belgium has concluded so-called “COVID-19” agreements with Germany, France, Luxembourg and the Netherlands on the tax impact of international travel restrictions and health instructions (work at home) for cross-border workers and their employers. In force up to (and included) 31 March 2021, these agreements have now been extended until (and included) 30 June 2021.

read more
reform-of-property-law–mortgage-in-case-of-split-ownership
News - 06 Apr 2021

Reform of property law – Mortgage in case of split ownership

In our second webinar dedicated to the reform of the property law (new Book 3 in the Civil Code), we discussed the question whether a mortgage can be granted to a financing provider in case the ownership is split between different parties. Below the main take-aways.

read more
COVID-19 - impacts on Luxembourg investment funds - Flash IM - Apr 2020
News - 02 Apr 2021

COVID-19 drives changes to judicial reorganisation procedures

The COVID-19 crisis has emphasised the importance of having performant insolvency proceedings. As of now, new measures are in force which aim to optimise the judicial reorganisation procedure. We elaborate on the three most relevant changes.

read more
The Real Estate Law Review
News - 01 Apr 2021

The Real Estate Law Review

A great deal has happened since the first edition of The Real Estate Law Review appeared in 2012, but nothing more significant than the Covid-19 pandemic, a truly global crisis. This tenth edition of the Real Estate Law Review will continue to prove its worth by providing readers with an invaluable overview of how key markets across the globe operate and how they react to major world events. Covid-19 has served as stark reminder that it is no longer possible to look at domestic markets in isolation.

read more
MiFID II/MiFIR: The extraterritorial scope of the new EU share trading obligation
News - 01 Apr 2021

EU Recovery Prospectus: temporary fast-track to boost listed companies' COVID-19 recovery

In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced the new EU Recovery Prospectus. In essence, the EU Recovery Prospectus entails a fast-track approval of a short-form prospectus that is available for secondary issuances of shares.

read more
Foreign real estate now also taxed on the basis of cadastral income
News - 30 Mar 2021

Foreign real estate now also taxed on the basis of cadastral income

Following several convictions by the European Court of Justice, Belgium recently changed its legislation on the taxation of foreign real estate. The aim is to tax foreign real estate owned by Belgian residents in the same way as Belgian real estate, with the cadastral income (i.e. the deemed rental income) as taxable basis (“kadastraal inkomen” / “revenue cadastral”).

read more
New registration tool for employers who’s employees cannot work from home
News - 29 Mar 2021

New registration tool for employers whose employees cannot work from home

On 24 March 2021, the Belgian government introduced a registration tool for employers to indicate how many employees will work at the company premises, despite the work from home obligation imposed by the government, because they are not able to work from home. The registered data can be used in the event of a social inspection. The registration obligation was introduced by the Ministerial Decree of 26 March 2021.

read more
Stay informed

Don't miss out. Stay up to date about our latest news and events.

Stay informed