Enhanced efficiency of dynamic injunctions against online infringements of copyright and related rights
Since 17 May 2026 and following the adoption of the law of 20 April 2026, holders of copyright, related rights and database rights may now seek provisional measures under the judicial procedure known as “dynamic injunctions” where the alleged infringement has not yet begun but is imminent. In addition, the powers of the Service have […]
AMLR draft RTS: AMLA closes consultations
Since its entry into force on 9 July 2024, Regulation (EU) 2024/1624 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (the “AMLR”) forms the cornerstone of the new EU AML/CFT framework, which will become fully applicable as of 10 July 2027. On 9 February […]
Pelham II: CJEU Clarifies the Pastiche Exception for Musical Sampling
On 14 April 2026, the Court of Justice of the European Union (CJEU) delivered its long‑awaited follow‑up judgment in the Pelham litigation. The ruling clarifies the scope of the “pastiche” exception under Article 5(3)(k) of the InfoSoc Directive 2001/29 and, in particular, whether and under what conditions musical sampling may fall within that exception. Background […]
The EU Foreign Subsidies Regulation | Framework, Guidelines and Early Enforcement
I. Introduction The EU Foreign Subsidies Regulation (Regulation (EU) 2022/2560 (the “FSR“)) notification obligations became applicable on 12 July 2023 (after a six-month transitional period), filling a long-standing gap in the Union’s regulatory toolkit for foreign investment. While EU State aid rules discipline subsidies granted by Member States, no horizontal mechanism previously existed to tackle […]
The Omnibus I Directive: key changes to corporate sustainability and due diligence requirements
I. Introduction: Omnibus Simplification Package On 26 February 2025, the European Commission presented its Omnibus Simplification Package, aimed at strengthening EU competitiveness by significantly reducing the administrative and financial burden imposed on companies by sustainability legislation, in particular the Corporate Sustainability Reporting Directive (“CSRD“) and the Corporate Sustainability Due Diligence Directive (“CSDDD“). Following the entry […]
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 […]