Social legislation is constantly evolving. Several reforms and measures have already been implemented, while others are still taking shape. For employers, these developments create new opportunities, but also raise questions about work organisation, flexibility, remuneration and HR policies.

The interconnection between transfer pricing adjustments and VAT has long been an area of discussion. The recent Stellantis judgment of the Court of Justice of the EU clarifies the key principles behind the VAT treatment of these adjustments. Applying these principles in practice however may prove to be more complex than expected.

Although Belgium's NIS2 law has been in effect since Oct. 18, 2024, April 18, 2026 represents a crucial milestone for many organizations. After all, by that date it is no longer enough to partially implement cybersecurity measures. Organizations must be able to effectively demonstrate compliance.