Environmental Claims and Sustainability Labels | What Will Change from September 2026?
In 2024, the EU Empowering Consumers for the Green Transition (“ECGT”) Directive introduced new rules that significantly tighten the regulation of environmental claims and sustainability labels, directly targeting greenwashing practices. The new rules should apply from 27 September 2026. Belgium is currently in the process of transposing the Directive. On 6 March, the Council of […]
Wijzigingen Vergunningenstelsel Omgevingsrecht | De aanbevelingen die u moet kennen
Op 20 december 2024 richtte de Vlaamse Regering de Gemengde Commissie Vergunningen op, in het kader van haar beleidsprioriteit voor een rechtszeker en robuust vergunningenstelsel. De commissie bestond uit experten en vertegenwoordigers van de overheid, de academische wereld en de juridische sector. Haar opdracht was om advies uit te brengen met concrete maatregelen voor een […]
Copyright Income and Software Development | A Renewed Opportunity for the IT Sector
I. Introduction Software developers and IT companies have long navigated a complex and shifting landscape when it comes to the Belgian tax and social security regimes for copyright income. Following the 2022 reform, computer programs were explicitly excluded from both regimes, prompting widespread uncertainty and forcing many IT-driven businesses to rethink existing remuneration and IP […]
Patent Strategy and Governance in the Defence & Security Sector | 9 Strategic Points
In the last years, 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 […]
The Rise of MGAs in the Insurtech Industry
What’s an MGA? An MGA is essentially an outsourced underwriting arm for insurers, but with the agility, mindset and (possibly) independence of a start-up. An MGA – or Managing General Agent – is a specific category of insurance intermediary. While nuances as to the exact role of an MGA may vary from one country or […]
Mini Series: Crypto & Tax 2026 | Explore All Episodes
Belgium’s crypto tax landscape is undergoing major transformation in 2026. This Mini Series brings together our three analyses on the evolving tax framework, from the new capital gains tax to mixedportfolio treatment and enhanced reporting obligations. Episode 1 — Capital Gains Tax & Crypto: What Shifts? Belgium’s new capital gains tax reframes crypto taxation but […]
Balancing Oversight and Privacy | The New CPC Rules on Crypto and Securities Accounts
I. Introduction Belgian tax enforcement is undergoing a structural transformation. Digitalisation, data mining and the gradual expansion of centralised reporting mechanisms are reshaping the relationship between taxpayers, financial intermediaries and the tax authorities. These trends were already visible in the recent evolution of claims enforcement, as discussed in our previous analysis on the growing role […]
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 […]
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 […]