Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique belge

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Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

Afriwise, Africa’s fastest-growing legal-intelligence platform founded by Belgian lawyer Steven De Backer, has acquired LawExplorer, South Africa’s most established provider of reg…

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Promotion chez DALDEWOLF

DALDEWOLF a le plaisir d’annoncer la promotion de Lucie MARCHAL à la fonction de Counsel dans l’équipe Droit de l’Union européenne.

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Goodwin Expands Global Antitrust and EU Regulatory Footprint with New Brussels Office

Goodwin has opened a new office in Brussels, the epicenter for EU policy, legislation and enforcement. Together with Goodwin’s existing US and UK-based Antitrust and Competition t…

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29/09/25
Constitutional Court clips the wings of the Belgian Cayman T…

Key elements of Belgium’s Cayman Tax 2.1 annulled, enhancing legal certaint…

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19/09/25
L'arbitrage: gare terminus ou simple escale?

Imaginez... L'un de vos partenaires commerciaux affirme que votre entrepri…

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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

New European Commission notice on the enforcement of State aid rules by national courts

On 23 July 2021, the European Commission adopted a new notice (“Notice”) on the enforcement of EU State aid rules by national courts.

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EU Court of Justice orders another judicial State aid review of Belgian Excess Profit Rulings

On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as St…

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Btw-hervorming in de ziekenhuissector?

De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…

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Btw-hervorming in de ziekenhuissector?

De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…

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Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule

On 31 August 2021, the Belgian Prime Minister, Alexander De Croo and the Luxembourg Prime Minister, Xavier Bettel, announced a further relaxation of t…

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The reconstitution reserve allows to exempt profits from corporate tax

The so-called reconstitution reserve is part of the additional economic, tax and financial measures to soften the economic consequences of the COVID-1…

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UBO-register: Deadline voor de bijkomende informatieverplichtingen in het UBO-register nadert

In 2017 werd het UBO-register ingevoerd. Naast de verplichte registratie van de uiteindelijk begunstigden (UBO’s) in het register, moeten de informati…

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Kan een AGB de fiscale voordelen van een “kleine vennootschap” genieten?

Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de mater…

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Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liq…

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European Commission unveils its 'Fit for 55' package

On Wednesday 14 July 2021, the European Commission took a major step to accomplish its ambitious goal of making Europe the first climate neutral conti…

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General Court of the CJ annuls State aid decision in Amazon case

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…

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Important update on payments to tax havens for assessment year 2021

Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in tot…

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Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction.

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Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments devel…

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Illegal uploads – CJEU’s landmark ruling for the platform economy

On 22 June 2021, the Grand Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling on the liability of platform operators with …

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Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen op…

De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden …

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Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences

In a press release dated 12 May 2021, Leasinvest Real Estate announced its intention to give up its public regulated real estate investment compa…

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

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CJEU clarifies competence of non-lead supervisory authorities in cross-border GDPR infringements (C-645/19)

On 16 February 2018, the Brussels Court of First Instance condemned Facebook, including Facebook Ireland Limited and Facebook Inc., for having tracked…

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The ELTIF: amendments in the Belgian AIFM Law

On 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end …

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