Le Bâtonnier de l’Ordre néerlandais du Barreau de Bruxelles a récemment interrogé la CTIF sur l’éventuel assujettissement d’un avocat qui agit, pour une personne protégée, via un m…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
Een van de vaak gestelde vragen is of de managementvennootschap als juridische structuur nog nuttig (lees: ‘fiscaal voordelig’) is om een vastgoed (bv…
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When a manager/shareholder borrows money from his company, this is normally accounted for as a receivable in current account of the latter (debit a…
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The anti money laundering act of 11 January 1993, which limited the payments in cash for the purchase of goods to EUR 15,000, was restricted considera…
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The ongoing economic crisis has prompted an intensified search for persons who can be held liable for companies' debts. In this context, shareholder l…
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On Thursday 30 May, the Belgian Parliament approved the overhaul of the Belgian legislation on security interests in movable assetsUnder the new legis…
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(i) Le principe La poursuite d'une activité déficitaire place les dirigeants dans une situation parfois inextricable. Doivent-ils faire aveu de…
Read MoreThe law of 28 July 2011 requests state-owned and publicly traded companies to apply a gender quota to their boards of directors. By establishing such …
Read MoreThe use of dividends distributed by a subsidiary for the reimbursement of a loan granted in view of the acquisition of the shares of said subsidiary d…
Read MoreOn 27 February 2013, the Financial Services and Markets Authority (FSMA) issued a communication with recommendations on convening general meetings, in…
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On 26 February 2013, a draft bill (the “Draft Bill”) amending the bankruptcy law of 8 August 1997 (the “Bankruptcy Law”) was submitted to the House of…
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Over the past three years, Belgian listed companies have made considerable progress in complying with corporate governance rules. This is the conclusi…
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Recently, a new tax regime relating to capital gains on shares has been introduced (Program Law of 27 December 2012). Under the new tax regime certain…
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On 28 January 2013, the Belgian Institute of Statutory Auditors (Instituut van de Bedrijfsrevisoren / Institut des Réviseurs d’Entreprises; the “IBR-I…
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The time to call the annual general meeting of shareholders is fast approaching. To assist Belgian listed companies with their convocation formalities…
Read MoreOn 28 December 2012, the European Commission authorized the resolution plan for the Dexia group and restructuring plan for Belfius, subject to certain…
Read MoreLe tribunal correctionnel de Bruxelles a jugé que les éléments constitutifs de l’infraction d’abus de biens sociaux sont présents lorsqu’un dirigeant …
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On Friday 21 February 2013, the Belgian Official Gazette published a Royal Decree introducing mandatory Collective Action Clauses for issues of Belgia…
Read MoreDirective 2009/110/EG of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the b…
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On 12 December 2012, the European Commission approved a new action plan outlining future initiatives in the areas of company law and corporate governa…
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On 19 October 2012, the Law of 3 August 2012 relating to certain forms of collective management of investment portfolios (Wet van 3 augustus 2012 betr…
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