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 […]
The European Commission adopts its tax simplification package | A Taxation Omnibus and a recast of the Directive on Administrative Cooperation
On 24 June 2026 the European Commission adopted its tax simplification package, two legislative proposals that would reshape parts of the EU’s direct tax framework: an Omnibus on Direct Taxation and a recast of the Directive on Administrative Cooperation (DAC). The Commission estimates the package would save EU businesses around €8 billion a year, of […]
New rules for online distance contracts and financial services
Introduction On 22 November 2023, the EU legislator adopted Directive 2023/2673 amending Directive 2011/83/EU as regards financial services contracts concluded at a distance. Although the Directive was adopted in the context of financial services contracts concluded at a distance, its impact is broader. From a general consumer law perspective, the reform updates certain rules applicable to distance contracts concluded […]
L’interdiction d’annoncer des «soldes» en dehors de la période des soldes ne peut plus s’appliquer
Conseil d’État, arrêts n° 266.735, 266.736 et 266.737 du 20 mai 2026. Que s’est-il passé ? Dans trois arrêts parallèles rendus le 20 mai 2026, le Conseil d’État a pris une décision claire : l’interdiction belge d’utiliser le terme « soldes » (ou des appellations équivalentes telles que « Opruiming », « Soldes », « […]
Inventive Step at the UPC | Lessons from the Court of Appeal
More than two years after the start of its operations, the Unified Patent Court (UPC) has provided another clear teaching of substantive patent law. Notably, the UPC approach to inventive step has further crystallised following two landmark Court of Appeal decisions from 25 November 2025 – Amgen v Sanofi/Regeneron (“Amgen”) (UPC_CoA_528/2024 and 529/2024) and Meril […]