Legal

The new capital gains tax also has a significant impact on estate and wealth planning, particularly on the use of partnerships. Today, partnerships are a commonly used tool for structuring and transferring family wealth.

Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.

A merger rarely stops at the corporate law process. Contracts, real estate, personnel, permits and intellectual property rights may each require specific concerns or formalities. Proper preparation is therefore essential to ensure operational continuity.

Since the 2018 matrimonial property law reform, the so-called "titre et finance" rule applies in certain situations. This ensures that shares can have both an own and a joint character at the same time.

Are you starting your own business, or are you already an entrepreneur wondering whether your current legal structure is still the best fit? The choice between a sole proprietorship and a company has significant tax, legal, and financial implications. In this article, we clearly outline the differences and help you make a well-informed decision.

As of 1 January 2026, electronic invoicing via the Peppol network will become mandatory for B2B transactions between Belgian VAT-registered businesses. This transition also raises legal questions. What does Peppol mean for the opposability (= enforceability) of your invoice terms and conditions?

Setting up a non-profit organisation (ASBL/VZW) has become relatively straightforward. What many directors tend to underestimate, however, are the administrative and legal obligations that arise after incorporation. In this article, we outline the key points of attention.

Well-drafted general terms and conditions protect your business, save time in the event of disputes, and strengthen trust with customers and suppliers. These ten commandments ensure that your terms and conditions are not only legally robust, but also clear and future-proof.

A general partnership (VOF) or a limited partnership (CommV) is a type of partnership between two or more individuals established through a contractual agreement. These companies rely on mutual trust and collaboration between partners. But what happens if one of the partners passes away?

On 15 May 2025, the Belgian Parliament approved the law introducing Title 1 of Book 9 of the Civil Code, establishing a renewed framework for personal securities. This title contains a revised framework for personal securities (for securing a debt) and will enter into force on 1 January 2026.

As of 1 May 2025, Belgium requires a new Alcohol and Tobacco Trader Licence for anyone selling alcohol and/or tobacco products to end consumers. This integrated licence replaces several existing permits and professional declarations. The deadline to comply is 31 October 2025.

On July 30, 2025, the tax administration published the circular on the exemption from remittance of payroll withholding tax for shift work. It clarifies the application of the bis scheme and introduces an administrative tolerance.

To ensure the stability of a company's shareholding structure, restrictions can be imposed on the free transferability of shares. In this article, you will discover the different types of restrictions that exist and why they are so important.

On 3 December 2024, the fourth edition of the Code was presented in Antwerp. This new version puts a strong emphasis on the dynamics and diversity within corporate boards. Special attention is also given to family-owned businesses.

In an unpredictable economic climate where international trade tariffs can change suddenly, businesses are increasingly facing unexpected price increases. Fortunately, Belgian law offers two valuable legal tools to help manage such risks: the price revision clause and the hardship clause.

In this article, we focus on the construction industry and how general contractors and subcontractors in the construction industry will have to deal differently with the execution of construction projects and the associated risks.

As of 1 January 2025, new residential lease agreements in the Brussels-Capital Region must be registered twice: both on the regional platform and the federal platform.

As of 1 January 2025, the regulations regarding subcontracting in the construction sector have become significantly stricter. This new legal framework aims to combat social dumping and unfair competition by requiring subcontractors to play an active role in the execution of projects. These changes stem from the reform of the Social Penal Code and specifically apply to the construction, meat, and moving sectors. The new rules have major implications for the organization of contracting chains.

The new federal coalition agreement introduces far-reaching reforms aimed at boosting purchasing power and simplifying the Belgian tax and social systems. Employers will gain more flexibility in wage policies and dismissal procedures, while employees — especially those in lower income brackets — may benefit from higher net wages.

As of 1 January 2025, new and stricter rules will come into force in Flanders, further tightening the existing system of chain responsibility for the illegal employment of third-country nationals. This legislation increases the responsibility of contractors and clients.

Are you considering making a manual or bank gift soon? Don’t wait too long! Starting 1 January 2025, regulations in Flanders will change. The so-called 'suspect period' will be extended from three to five years.

This book introduces new rules regarding non-contractual liability, which have significant implications for auxiliary persons such as employees, directors, and subcontractors. The law is expected to take effect on 1 January 2025.

The suspensive condition is an essential concept in contract law that allows parties to make the commencement of an agreement dependent on a future, uncertain event. This offers parties flexibility and protection against unforeseen circumstances.

In the dynamic world of business, shareholder agreements and family charters play an essential role. They contribute to a company's stability and protect the interests of all parties involved.

On June 21, 2024, the law amending the Social Penal Code was published. The changes took effect on July 1, 2024. A significant aspect of this legislative amendment involves the introduction of penalties for non-compliance with regulations regarding flexible working hours.

Once a rental contract has been drawn up and signed, it is crucial to register it in a timely manner. This is not only a legal obligation but also provides important benefits for both the tenant and the landlord. Unfortunately, this obligation is not always met in practice.

Since 1 July 2024, a new obligation has been introduced for companies and self-employed persons based in Belgium. From now on, they are required to register their working partners and helpers in the Crossroads Bank for Enterprises (KBO-CBE).

Recent legislative changes in Belgium have significantly impacted the legal status of directors of non-profit organisations (NPOs). Here are the most important aspects of these changes.

The Law of February 9, 2024, concerning commercial cooperation agreements will soon come into effect. This law introduces significant expansions of the pre-contractual information obligations. It is crucial to draft contracts accurately and carefully to avoid the negative consequences of non-compliance with the law.