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, 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.

On November 12, 2024, Minister of Finance Van Peteghem announced in a press release that the transitional arrangements for the reduced VAT rate on sales after demolition and reconstruction will be extended.