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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06/10/25
EU deforestation regulation (EUDR) proposed delay: What busi…

On 23 September 2025, the European Commission announced its plan to postpon…

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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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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

Equity granted by a foreign parent company: recent developments

The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when b…

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Drone industry ready to take off thanks to new EU Regulation

On 11 September the new Basic Regulation on aviation safety rules came into force including for the first time a new section for drones (Unmanned airc…

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Waardering vruchtgebruik: DVB-formule op losse schroeven?

De discussie over de waardering van het vruchtgebruik lijkt wel een never ending story. Sinds 2016 heeft de Dienst Voorafgaande Beslissingen haar eige…

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ECHA Board of Appeal annuls ECHA's decision on substance evaluation

On 25 September 2018, the Board of Appeal of the European Chemicals Agency (''ECHA'') ruled in case A-008-2017, annulling the Agency’s decis…

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Unauthorised Re-posting of Protected Content Constitutes Copyright Infringement, according to Court of Justice…

On 7 August 2018, the Court of Justice of the European Union (the “ECJ”) delivered its first copyright judgment of 2018. The ECJ held in case C-161/17…

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Withholding tax evasion and avoidance: new measures announced

Last Friday, the Belgian Council of Ministers approved a draft bill of law aimed at fighting several situations of Belgian WHT (Withholding Tax) evasi…

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EU Parliament adopts new Copyright Directive

On 12 September 2018, the European Parliament adopted a new draft Copyright Directive (the so called “Directive on Copyright in the Digital Single Mar…

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Binding nature A1 forms and notion of posting: CJEU confirms and clarifies

In a recent judgement, the Court of Justice of the EU (CJEU) again confirmed the binding nature of an A1 form – even when issued retroactively – for b…

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Het “ontslagverbod” bij overdracht van onderneming

Een overdracht van onderneming vormt op zichzelf voor de overdrager of de verkrijger geen reden tot ontslag. Maar dat “ontslagverbod” vormt geen belet…

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35th anniversary of the Belgian expatriate “special tax regime” – Part 2

Belgium has an attractive special tax regime for foreign executives and specialised employees temporarily employed in Belgium. 8 August was its 35th (…

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The due date for the corporate income tax return and the transfer pricing form is approaching: are you in cont…

Following the communication of the Belgian tax authorities, Belgian companies (and foreign companies with a Belgian establishment) with a financi…

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Update : Location immobilière – option pour la TVA

Le projet de loi a été déposé à la Chambre la 31 juillet 2018. Par conséquent, la mise en œuvre de cette réforme se confirme et il faut donc anticiper…

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Loutere ‘kantoorbelasting’ strijdig met het gelijkheidsbeginsel (bis)

Het hof van beroep te Brussel treedt de rechtspraak van de fiscale rechter te Brussel bij met betrekking tot het verschillend tarief van de "kant…

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The European Commission updates its investigation against Qualcomm over UMTS baseband chips

Qualcomm has received an additional Statement of Objections (“SoO”) from the European Commission within the framework of a predatory pricing investiga…

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Belgium – European Commission welcomes Belgian Supreme Court ruling removing one more hurdle in claim for dama…

On 22 March 2018, the Belgian Supreme Court (the “Supreme Court”) dismissed an appeal against an interim judgment of the Brussels Court of Appeal (the…

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The European Commission fines Google EUR4.34 billion for abuse of dominance

The European Commission has found that Google has been imposing illegal restrictions on Android device manufacturers and mobile network operators to c…

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EU and Japan agree on free flows of personal data – Will South Korea be next in line?

On 17 July 2018, the European Union and Japan successfully concluded negotiations on the reciprocal finding of an adequate level of protection for per…

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Innovation Income Deduction: FAQ published

The Belgian Tax Authorities have published a long awaited list of Frequently Asked Questions (FAQ) with respect to the Innovation Income Deduction (II…

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CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

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Expected changes in employers’ tax reporting obligations of some equity incentives

When foreign headquartered companies grant stock options to employees of their Belgian subsidiaries, such option grants, where taxable at grant, are A…

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