On March 12, 2026, the European Court of Justice ruled that Belgium's additional tax for non-residents (the 7% federal opcents) violates the free movement of workers within the European Union (the so-called Chefquet ruling).

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.

It had been expected for some time, but it is now official: recovery overtime has been extended until 31 March 2026. For employers, this is good news. The system provides additional flexibility without extra wage costs or administrative burden.