News & Articles

08/10/24

Belgium’s regions pass new registration and inheritance tax rates

Following the Belgian general elections last May and the formation of new regional governments, Belgium has experienced a downward trend in registrati…

08/10/24

Fiscale hervorming | De supernota van De Wever

Er is veel geschreven over de supernota van formateur De Wever, die veelvuldig gedeeld werd op sociale media en in de pers. Deze nota diende, in de ve…

03/10/24

Immigration d’une SICAV dédiée luxembourgeoise : un ruling bienvenu

Le Service des Décisions anticipées a récemment donné son blanc-seing à un transfert de siège d’une SICAV SIF luxembourgeoise vers la Belgique. Cette …

26/09/24

EU Law on Greenwashing and Social-Washing Is Changing – And It Is Likely Going to Have a Wide Impact

The amount of litigation regarding environmental and climate change issues is, perhaps unsurprisingly, growing worldwide.[1] A significant portion of …

25/09/24

L’éternel problème de la double imposition des dividendes de source étrangère

Les investisseurs belges sont confrontés à un éternel problème de double imposition de leurs dividendes de source étrangère. Dans certains cas, ils pe…

16/09/24

The EU Batteries Regulation: Taking Stock of the New EU Battery Requirements

More than a year ago, the EU Batteries Regulation (Regulation (EU) 2023/1542) entered into force. In approximately one year’s time, the EU Batteries …

05/09/24

FSR: What are the main practical lessons one year after its entry into force?

22/08/24

Peut-on se faire redresser par le fisc alors que l’on n’est pas partie à toutes les étapes d’une opération abu…

La Cour de cassation est récemment venue préciser qu’un contribuable peut subir un redressement sur le fondement de la mesure générale anti-abus, même…

05/08/24

The MiCa Regulation explained: What has changed since June 2024?

On 30 June of this year, the first set of measures of the MiCa Regulation (“Markets in Crypto-Assets”) came into force. This Regulation introduces a h…

31/07/24

The New EU Electricity Market Design: The Main Measures for Distribution System Operators and Electricity Supp…

29/07/24

Hacking NIS2: 5 innovations about the sequel to the EU’s cybersecurity framework

NIS2 (the second “Network and Information Systems Directive”) is an updated regulatory framework introduced by the European Union to strengthen cybers…

26/07/24

Preparing for the EU’s New Approach to Critical Medicines and Medicine Shortages: A New ‘Critical Medicines Ac…

25/07/24

The New EU Electricity Market Design: The Main Measures for Traders, Electricity Producers and Transmission Sy…

On 13 June 2024, Regulation 2024/1747 and Directive 2024/1711 of the European Parliament and Council were officially adopted. The main purpose of thes…

19/07/24

The European Commission approves restructuring State aid of €1.3 billion in favour of SAS

In October 2020, the European Commission approved a recapitalisation measure of approximately €833 million, notified by Sweden and Denmark, in favour …

17/07/24

The General Court of the EU annuls the Commission decision on restructuring aid to Condor

On 8 May 2024, the General Court of the EU annulled the Commission decision of 26 July 2021 approving restructuring aid to German airline Condor follo…

17/07/24

The New Urban Wastewater Treatment Directive

New EU legislation is about to be adopted which will require pharmaceutical and cosmetics companies to pay water pollution costs. More specifically, i…

16/07/24

Vormen mijn inkomsten uit de verkoop van cryptomunten (aan te geven) belastbare inkomsten ?

Binnenkort moet iedere belastingplichtige weer zijn belastingaangifte indienen. Beleggers in cryptomunten zullen zich daarbij de vraag moeten stellen…

13/07/24

One year of Belgian foreign direct investment screening: state of play Belgium12/07/2024

On 1 June 2022, following the adoption of Regulation (EU) 2019/452 of 19 March 2019 establishing a framework for screening foreign direct investments …

13/07/24

The New Urban Wastewater Treatment Directive

New EU legislation is about to be adopted which will require pharmaceutical and cosmetics companies to pay water pollution costs. More specifically, i…

12/07/24

A storm in a teacup: no VAT on transactions within a VAT group

The ECJ confirms that supplies made between members of a VAT group are not subject to VAT. This ruling is a very welcome confirmation of the long-stan…