Leveraged distribution | Positive case-law on the deductibility of interest
Recent case-law of the Court of Appeal of Ghent marks a positive evolution in the deductibility of interest on loans taken out to finance a dividend distribution or capital decrease. This situation is commonly referred to as a leveraged distribution, and it is a topical issue in Belgian corporate income tax. After prior case-law which […]
New Private Investigations Act | Key Considerations for Employers Investigating Their Employees
Private investigations can be a valuable tool for employers, enabling them to assess employee conduct and gather evidence in cases such as internal fraud or dismissals for serious cause. The legal framework governing private investigation activities has recently been updated by the Private Investigation Regulation (Act of 18 May 2024 regulating private investigation, the ‘Act’). […]
Le coliving à Bruxelles : un flou juridique persistant
Dans un contexte où le marché immobilier bruxellois évolue rapidement, le coliving se présente comme une alternative attractive à l’habitat traditionnel. Ce mode d’hébergement est-il soumis à un permis d’urbanisme ? Les règles générales en matière de permis d’urbanisme En principe, toute construction, rénovation, démolition, transformation ou changement de destination d’un bien immobilier nécessite un […]
EU has adopted the Insurance Recovery and Resolution Directive (IRRD)
On 27 November 2024, the EU legislator adopted the Directive (EU) 2025/1 of 27 November 2024 establishing a framework for the recovery and resolution of insurance and reinsurance undertakings (the “IRRD”). The IRRD must be transposed into national law, including Belgium, by 29 January 2027, with its provisions becoming applicable as from 30 January 2027. […]
New EU Regulation | Cyber Resilience Act
As part of the broader EU Cybersecurity Strategy, the EU Regulation 2024/2847 of 3 October 2024 on horizontal cybersecurity requirements for products with digital elements (the ‘Cyber Resilience Act’ or ‘CRA’) was formally adopted on 23 October 2024. In this edition, we dive into the key components of this new regulation and its expected impact […]
The Belgian reform of the Civil Code goes on | A new law for specific contracts
After the adoption of Book 5 (law of obligations) in 2022 and Book 6 (law of torts) in 2024, the year 2025 should see the adoption of the Book 7 of the new Civil Code. Indeed, a new bill, reworked on the basis of the public consultation organised in recent months, was tabled in the […]
New Belgian Law on non-performing loans
On 24 November 2021, the EU legislator adopted the Directive (EU) 2021/2167 of 24 November 2021 on credit servicers and credit purchasers (the “NPL Directive”), amending Directives 2008/48/EC (the “Consumer Credit Directive”) and 2014/17/EU (the “Mortgage Credit Directive”). The NPL Directive has been transposed in Belgium by the law of 20 December 2024 transposing the […]
Eerste Vonnis ten Gronde van UPC in Brussel | Primeur
Op 17 januari 2025 voltrok zich een primeur voor het octrooirecht in het Eengemaakt Octrooigerecht (Unified Patent Court, afgekort “UPC”): voor het eerst velde de lokale afdeling te Brussel van de Rechtbank van Eerste Aanleg in het UPC een vonnis ten gronde over een octrooi inbreuk. De procedure verliep in het Nederlands, ondanks een eerdere […]
CSRD Implementation | Amendments to the Belgian Companies and Associations Code
I. Introduction Previously [link], we reported on the EU Corporate Sustainability Reporting Directive (“CSRD”), including who must comply and when the CSRD becomes applicable. On 28 November 2024, the Belgian Parliament adopted legislation transposing the CSRD into Belgian law. In this article, we delve into the recent updates to the Belgian Companies and Associations Code […]
Partage et Communautés d’Énergie en Région bruxelloise
1. Introduction Afin d’encourager l’autoconsommation instantanée d’électricité, le législateur bruxellois a introduit de nouvelles possibilités d’échanges et de ventes d’électricité : le partage d’électricité dans un même bâtiment, la communauté d’énergie citoyenne (CEC), la communauté d’énergie renouvelable (CER), la communauté d’énergie locale (CEL) et l’échange de pair à pair. Trois ans après l’adoption de l’ordonnance du […]
Recent Updates on Liability for Defective Products | What Businesses Need to Know
Introduction The latest developments in EU product liability law stem from the adoption of a new EU Directive 2024/2853 on liability for defective products and a recent ruling by the Court of Justice of the European Union (CJEU) in Case C‑157/23, Ford Italia SpA v Stracciari SpA. Together, these changes reshape liability standards, impacting manufacturers, […]
Public procurement | 30-day payment deadlines now in force: time to adapt
A significant shift in Belgian public procurement is now upon us! As of January 1, 2025, the Royal Decree of August 12, 2024, amending payment deadline rules imposed on contracting authorities has come into force, introducing a strict 30-day payment processing deadline for most contracts. This impacts all public contracting authorities and contractors. This change, […]
