Working Across Borders: How Belgium Allocates Tax and Social Security for Internationally Mobile Employees
Cross-border employment rarely fails on the headline question of where someone works. It fails on proof, on the gap between two separate legal regimes, and on the assumption that a single answer covers both. E.g. an employee working and residing in Belgium who spends part of the year working in the Netherlands faces two distinct […]
Régime fiscal des droits d’auteur | Un abus fiscal n’est pas exclu
Comme on le sait, les revenus de droits d’auteur peuvent bénéficier d’un régime fiscal avantageux à l’impôt des personnes physiques (« IPP ») par leur qualification de revenus mobiliers et l’application d’un taux plus faible de taxation (articles 17, § 1er, 5°, et 37 CIR 1992). Pour mémoire, depuis le 1er janvier 2023 (loi du 26 décembre […]
Book 7 of the Belgian Civil Code | Service contracts: what are the service provider’s new obligations?
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 entry into force on 1 September 2027. This seventh article examines a question […]
Book 7 of the Belgian Civil Code | Precarious occupancy and lease conformity
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 outlined the reform and its expected entry into force on 1 September 2027. This article focuses on two important developments concerning the general […]
Book 7 of the Belgian Civil Code | Consumer Sales Contracts
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 outlined the reform and its entry into force on 1 September 2027. This article examines the conformity guarantee applicable to consumer sales contracts […]
Book 7 of the Belgian Civil Code | New time limits for non-conformity claims
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 outlined the reform and its expected entry into force in September 2027. This article focuses on another important aspect of the new framework: […]
Book 7 of the Belgian Civil Code | Sales contracts: hidden defects, conformity and seller liability
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 outlined the reform and its expected entry into force in September 2027. This article examines one of the most significant changes affecting sales […]
Think Before You Repost | EU Copyright Rules for Social Media Content
A social media post may qualify for copyright protection despite its informal format. In a judgment of 3 September 2026 in Gândul Media Network (C-598/24), the Court of Justice of the European Union (CJEU) clarified when such posts are protected and how the current-events reporting exception applies. Facts And Background Of The Case In September […]
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 […]