EU Inc.: a harmonised EU corporate form
I. Introduction: context and objective of the EU Inc. proposal Against the backdrop of increasing geopolitical tensions, slowing productivity growth and fierce global competition, the European Union is under growing pressure to strengthen its economic competitiveness and close the innovation gap with other major economies. In this context, startups and scaleups are increasingly recognised as […]
Director and Manager Remuneration in 2026 | No Longer a Simple Salary Question
I. Introduction Remunerating a company director or manager has always required a balance between corporate tax, personal income tax and social security contributions. That balance is becoming more delicate. Belgium combines a high tax burden on labour with a corporate income tax system that still offers a reduced rate of 20% on the first EUR […]
Replacement in Belgian contract law: a powerful remedy
1. Introduction When a contractual partner fails to perform, the creditor can resort to a range of remedies set out in Article 5.83 of the Civil Code, including (1) specific performance (“exécution en nature” / “uitvoering in natura”) and (2) damages (“réparation” / “herstel”). Although these remedies are ordinarily performed by the debtor itself, they […]
EBA quinquies: new FAQ brings practical guidance for voluntary tax regularisations
The Belgian federal tax regularisation procedure, commonly referred to as EBA quinquies, has been further clarified by a newly published FAQ. The FAQ provides practical guidance on the filing process, the supporting documents required, the applicable rates and a number of specific asset classes, including physical gold. EBA quinquies reintroduces a federal framework for taxpayers who […]
The new EU Directive 2026/799 harmonising certain aspects of insolvency law
I. Presentation and general scope of the Directive On 1 April 2026, the EU published Directive (EU) 2026/799 harmonising key aspects of insolvency law across all Member States (the “Insolvency III Directive”). The Insolvency III Directive represents a significant milestone in the gradual harmonisation of insolvency law within the European Union. It aims to improve […]
Can a critical edition of a public domain work be protected by copyright?
On 19 March 2026, the Court of Justice of the European Union (CJEU) delivered a judgment clarifying the conditions under which intellectual contributions to pre‑existing works in the public domain may qualify for copyright protection (C‑649/23, Institutul G. Călinescu). In particular, the CJEU addressed how the established EU originality standard applies where an author’s contribution […]
Belgian GAAR under closer judicial scrutiny: two recent decisions define both its reach and its limits
I. Introduction The Belgian general anti-abuse rule, set out in article 344, §1 Belgian Income Tax Code 1992 (hereafter BITC92), has long occupied a central place in tax controversy. It is also one of the most litigated areas of Belgian tax law, precisely because it sits at the intersection of two competing principles. On the […]
Environmental Claims and Sustainability Labels | What Will Change from September 2026?
In 2024, the EU Empowering Consumers for the Green Transition (“ECGT”) Directive introduced new rules that significantly tighten the regulation of environmental claims and sustainability labels, directly targeting greenwashing practices. The new rules should apply from 27 September 2026. Belgium is currently in the process of transposing the Directive. On 6 March, the Council of […]
Copyright Income and Software Development | A Renewed Opportunity for the IT Sector
I. Introduction Software developers and IT companies have long navigated a complex and shifting landscape when it comes to the Belgian tax and social security regimes for copyright income. Following the 2022 reform, computer programs were explicitly excluded from both regimes, prompting widespread uncertainty and forcing many IT-driven businesses to rethink existing remuneration and IP […]
Patent Strategy and Governance in the Defence & Security Sector | 9 Strategic Points
In the last years, the European patent landscape has changed fundamentally. A European patent (EP) no longer (necessarily) splits into a bundle of national rights; following the creation of the EP ‘with unitary effect’, and the start of the Unified Patent Court (UPC) in 2023, EP enforcement can now happen at the supranational level. This […]
The Rise of MGAs in the Insurtech Industry
What’s an MGA? An MGA is essentially an outsourced underwriting arm for insurers, but with the agility, mindset and (possibly) independence of a start-up. An MGA – or Managing General Agent – is a specific category of insurance intermediary. While nuances as to the exact role of an MGA may vary from one country or […]
New Regional Policy Declaration 2026 | The Ambitions of the New Brussels Government for Urban Planning and Real Estate
On 12 February 2026, the new Government of the Brussels-Capital Region adopted its Regional Policy Declaration (RPD). For real estate stakeholders, the message is clear: simplification of procedures, faster permitting processes, and a structural reform of the urban planning framework. Below is our analysis of the measures that will directly impact your projects. 1. An […]