Book 7 of the Belgian Civil Code | Construction contracts: sale or service?
On 16 July 2026, the Belgian Parliament adopted Book 7 of the new Civil Code, introducing a comprehensive overhaul of several key contractual relationships. In our first article (read it here), we provided an overview of the reform, its scope and its expected entry into force in September 2027. This second article examines a question […]
New rules on Environmental Claims and Sustainability Labels from September 2026
From 27 September 2026, telling customers that your product is ‘climate neutral’, ‘eco-friendly’ or ‘green’ without proof will be an unfair commercial practice under Belgian Law. Over the summer, Belgium transposed the EU Empowering Consumers for the Green Transition Directive (the “EmpCo Directive”). The Act of 22 July 2026 amending the Code of Economic Law introduces new […]
Three years of Belgian FDI screening: key takeaways from the latest annual report
The Belgian authorities have published the third annual report on Belgium’s Foreign Direct Investment (FDI) screening mechanism, covering the period from 1 July 2025 to 30 June 2026. Three years after the regime entered into force on 1 July 2023, the report confirms the continued maturation of the system and provides valuable insights into notification […]
The New Belgian Criminal Code | What Companies Need to Know
Belgium has adopted a new Criminal Code, which entered into force on 1 September 2026, replacing the 1867 Criminal Code. This is the most significant overhaul of Belgian criminal law in over 150 years. The reform modernises the general principles of criminal liability, introduces a new sentencing system, and revisits several offences directly relevant to […]
New Book 7 of the Belgian Civil Code | A landmark reform of Belgian contract law
One of the most significant reforms of Belgian contract law in decades was adopted by the Belgian Parliament on 16 July 2026. The reform introduces a new Book 7 into the Belgian Civil Code and comprehensively revises the legal framework governing a broad range of contractual relationships. Given the central role these contracts play in […]
RSUs granted by a foreign parent company: Court of Cassation broadens the concept of remuneration
I. Introduction International groups use share-based incentive plans to reward key employees and retain them over the longer term. Under such plans, a foreign parent company may, for example, grant Restricted Stock Units (RSUs) to employees of its Belgian subsidiary. As the Belgian employer does not itself grant or finance the RSUs, it has sometimes […]
Belgium’s New Capital Gains Tax: What It Means for Private Equity
On 2 April 2026, the Belgian Parliament adopted a general capital gains tax (“CGT”) on financial assets, closing a debate that had run for over a year. The regime applies retroactively from 1 January 2026 and, on paper, targets individuals rather than companies. In practice, it reshapes how private equity deals are priced, structured and […]
Hervorming personenbelasting: wat moet u weten?
De wet van 15 juli 2026 tot hervorming van de personenbelasting, gepubliceerd in het Belgisch Staatsblad van 29 juli 2026, brengt een van de meest ingrijpende hervormingen van de personenbelasting van de voorbije jaren. De wetgever verlaagt de belasting op arbeid, maakt werken aantrekkelijker, ondersteunt zelfstandigen en ondernemers, hervormt een aantal bestaande fiscale voordelen en […]
Two significant new notice period rules under Belgian Employment Law
One-week notice period during the first six months of employment Prior to 1 August 2026, the notice periods applicable during the first six months of employment varied according to the employee’s seniority. For employment contracts that started as from 1 January 2014, when the employment contract was terminated by the employer, the applicable notice period […]
EDPB adopts new Guidelines on Anonymisation: a practical framework for organisations
On 7 July 2026, the European Data Protection Board (“EDPB”) adopted new Guidelines on Anonymisation. These Guidelines clarify the notion of anonymous data under the GDPR and provide a practical framework for determining whether data has been successfully anonymised. As anonymised data falls outside the scope of the GDPR, the Guidelines are particularly relevant for […]
Flanders Adopts a New Arms Trade Decree
On 15 July, the Flemish Parliament adopted a new decree to replace the former Arms Trade Decree (Wapenhandeldecreet), in force since 2012 and last revised in 2017. Why now? The reform was already announced in the Flemish Coalition Agreement 2024-2029, which explicitly called for an update of the arms trade framework. The former decree has […]
Voluntary overtime: overview of the new legal framework
As from 1 April 2026 Belgian workers may perform up to 360 hours of voluntary overtime per year. 1. General principles and quantitative limits The new regime provides for an annual quota of 360 voluntary overtime hours per employee. These hours may be performed without any specific justification and do not entitle the employee […]