Small and micro-undertakings benefit from several exemptions. To be classif…
One year after the introduction of Belgium's foreign direct investment (FDI…
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!
Voici un aperçu de certains principes régissant les délégations de pouvoirs au sein des sociétés anonymes qui ne sont pas cotées et dont les a…
Read MoreQue l'on soit en présence d'un indépendant désireux, pour des raisons fiscales ou de séparation de ses patrimoines privé et professionnel, de constitu…
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Une distinction est classiquement opérée entre la gestion d'une société (fonctionnement interne) et la représentation de celle-ci vis-à-vis des tiers …
Read MoreBy authorising under certain conditions the dissolution and liquidation of a company in one single act, the new law of 19 March 2012 has put an end to…
Read MoreThe irrebuttable presumption that foreign directors of a Belgian company exercise their mandate as an independent in Belgium has been declared contrar…
Read MoreThe new article 551bis of the Companies Code introduces the obligation for a public limited liability company to respect the principle of equality of …
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Through the Act of 14 December 2005, the legislator decided to gradually cancel bearer securities, resulting in their total abolition by 31 December 2…
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Le climat économique mondial est en berne et l'économie belge ne fait pas exception. En 2011, on a dénombré pas moins de 15.528 faillites 1. L'an…
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Le 19 octobre 2012, est entrée en vigueur la loi du 3 août 2012 relative à certaines formes de gestion collective de portefeuilles d'investissement qu…
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Après la proposition de 'livret vert' soumise par Ecolo-Groen début septembre 2012, c'est au tour du PS de proposer d'imposer aux établissements de cr…
Read MoreWhat do I have to do if my debtor is in judicial reorganization? Review of the main first response measures to take if you are facing a debtor in judi…
Read MoreThe procedure of judicial reorganization as foreseen in the Act of 31 January 2009 does not suspend the exercise of certain rights of suspension such …
Read MoreLike most European countries, Belgium has adopted since 3 August 2012 a specific regime of covered bonds, allowing credit institutions to have a new s…
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Als een onderneming failliet verklaard wordt, kan de bestuurder van een BVBA, CVBA of een NV aansprakelijk worden gesteld voor een al dan niet volledi…
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Artikel 18, eerste lid, 4° WIB 1992 voorziet in de mogelijkheid voor de fiscus om interesten in bepaalde omstandigheden te herkwalificeren in dividend…
Read MoreThe Act of 8 January 2012 amending the Code of Companies aims to simplify the procedures and reporting requirements with regard to mergers and splits.…
Read MoreNew paragraph 2 of article 110 of the Belgian Companies Code provides that a mother company having only subsidiaries considered as not being material,…
Read MoreThe ASBL and the AISBL are two forms of associations with a non-profit purpose. However, the incorporation, the structure and the organisation of thos…
Read MorePursuant to article 533 of the Corporate Code, the notice of convocation of the shareholders to a general meeting of unlisted companies is at least 15…
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On 3 August 2012, the Belgian Parliament adopted long-awaited legislation on covered bonds (the "Covered Bonds Act")[1] as well as an act on the use o…
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