One Asset Class, Multiple Strategies | Rethinking the Tax Treatment of Mixed Crypto Investments in Belgium
I. Introduction Over the past decade, crypto assets have evolved from a marginal phenomenon into a mainstream component of private wealth portfolios. Belgian resident taxpayers now frequently hold cryptocurrencies alongside traditional financial assets such as shares, bonds and investment funds. As the market has matured, so too have investment strategies. Long-term holding strategies increasingly coexist with active trading approaches aimed at capturing […]
Belangrijke wijzigingen in het Vlaamse omgevingsrecht sinds 1 maart 2026
Sinds 1 maart 2026 zijn drie belangrijke besluiten in het Vlaamse omgevingsrecht in werking getreden: het gewijzigde Vrijstellingenbesluit, het gewijzigde Meldingsbesluit en het nieuwe Besluit limitatieve lijst gemeentelijke vergunningsplichtige handelingen. Deze wijzigingen hebben een directe impact op wanneer een omgevingsvergunning nodig is , wanneer een melding volstaat en wanneer bepaalde handelingen vrijgesteld zijn. Hieronder lichten […]
Proposal to Reintroduce a Trial Period under Belgian Employment Law
The trial period, abolished in 2014, is set to be reintroduced under a draft law introduced on 23 February 2026. Current legal framework Under the current legal regime, notice periods applicable during the first six months of employment vary depending on the employee’s seniority. Where termination is initiated by the employer, notice period ranges from […]
The New Belgian Capital Gains Tax and Crypto Assets | A Turning Point
I. Introduction: a turning point for crypto taxation in Belgium The introduction of a general capital gains tax as from 1 January 2026 marks a fundamental turning point in Belgian income tax law. For the first time, capital gains on financial assets realised by private individuals will, as a rule, be subject to a uniform […]
Patent Strategy and Governance in the Defence & Security Sector | 9 Strategic Points
Recently, 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 increases the importance […]
EU Space Act | A turning point for Europe’s space governance
On 25 June 2025, the European Commission presented its proposal for an EU Space Act, marking a significant step toward a harmonised legal framework for space activities across Europe. This emerging framework will reshape the regulation and governance of space activities and support a more coherent, competitive and strategically autonomous EU space ecosystem. Three core […]
Dual-use defence contracts : which procurement directive applies ? The CJEU clarifies the applicable rules for mixed public contracts.
In a judgment of 18 December 2025, the Court of Justice of the European Union (CJEU) clarified which procurement regime applies to mixed public contracts combining defence-related services and ordinary logistical services. Background In 2022, the Italian Ministry of Defence (Ministero della Difesa) launched an open procedure for the award of a public contract for […]
Eigendom van dividenden bij overdracht van aandelen
I. Dividenden als vruchten van aandelen Traditioneel rees de vraag of dividenden juridisch moeten worden gekwalificeerd als vruchten of als opbrengsten. Vruchten van een goed zijn datgene wat dat goed periodiek voortbrengt, zonder dat dit de substantie ervan wijzigt en ongeacht of het uit zichzelf gebeurt of als gevolg van de valorisatie ervan (art. 3.42, […]
CRD6 | Important Changes Ahead for non-EU Banks in the EU
1. Introduction In July 2024, Directive (EU) 2024/1619 (“CRD6”) entered into force as part of the EU Banking Package, together with Regulation (EU) 2024/1623 (“CRR III”). While CRR III completes the implementation of the Basel III prudential standards, CRD6 mainly reshapes how banks are supervised and how non-EU institutions can operate in the European Union. […]
Belgium adopts reform to simplify compliance obligations for listed companies
I. Introduction On 4 December 2025, the Belgian Parliament approved a bill simplifying the compliance framework applicable to Belgian listed companies. The new rules entered into force on 3 January 2026. This reform aligns the Belgian regime more closely with that of other European jurisdictions, enhances organisational flexibility for listed companies, and contributes to reducing […]
Enhancing Claims’ Enforcement (including on crypto-assets) | A Landmark Year for the Central Point of Contact (CPC)
The enforcement of judgments by creditors against their debtors is frequently a sensitive and challenging stage in legal proceedings. This complexity largely stems from the fact that creditors do not always have full knowledge of their debtor’s assets, making it difficult to identify and target resources for enforcement. As a result, efficiently securing the recovery […]
Mio/Konektra | A Strengthened Framework for Copyright in Applied Art (CJEU 4 Dec 2025, C‑580/23 and C‑795/23)
On 4 December 2025, the Court of Justice of the European Union (CJEU) delivered a seminal judgment in the joined cases Mio/Asplund (C‑580/23) and USM/Konektra (C‑795/23), both concerning the copyright protection of furniture designs. The judgment builds upon and refines the CJEU’s established case law – most notably in Cofemel and Brompton – to delineate […]