TVA à 6 % : un levier fiscal pour reconstruire durablement en Belgique
Depuis le 1er juillet 2025, un nouveau régime de TVA s’applique aux opérations de démolition et de reconstruction de logements en Belgique. Cette mesure, introduite par la loi-programme du 18 juillet 2025, vise à rendre les projets immobiliers plus accessibles, à encourager la construction de logements durables et à sécuriser les investissements des promoteurs immobiliers. Dans […]
Budget Mobilité en Belgique | Nouveautés 2026
Le budget mobilité permet aux travailleurs qui disposent ou peuvent prétendre à une voiture de société d’échanger ce droit contre un budget qu’ils peuvent répartir librement entre trois piliers : une voiture de société respectueuse de l’environnement, des moyens de transport durables et /ou certains frais de logement et enfin, le solde éventuel non utilisé, qu’ils peuvent […]
Guidance on Cross-Selling in Insurance
In May 2025, the FSMA and FPS Economy jointly issued an extensive practical guide on cross-selling practices which include at least one insurance product (the “ Guide”). The Guide also includes an FAQ. Multiple fragmented rules apply to cross-selling in the insurance sector, making this guide a useful tool for navigating and understanding those rules. […]
New EU Packaging and Packaging Waste Regulation (PPWR) | Less than a year before entry into application
The Regulation (EU) 2025/40 on packaging and packaging waste (PPWR) was adopted on 19 December 2024 and will apply from 12 August 2026. It replaces the existing Directive 94/62/EC and, as directly applicable regulation, will apply uniformly across Member States. The PPWR aims to reduce packaging waste, improve recyclability of packaging and harmonise standards across […]
CJEU Ruling Denies Forfeiture of Trade Mark Rights through Inactivity and Underscores the Importance of Timely Trade Mark Registration
In a judgment of 1 August 2025 in the case of Lunapark Scandinavia Oy Ltd vs. Hardeco Finland Oy (C-452/24), the Court of Justice of the European Union (CJEU) clarified the scope of national procedural autonomy in the enforcement of intellectual property rights. The judgment confirms that national rules must not undermine the objective pursued […]
EU General Court’s “ICELAND” Ruling | A Blow to Trade Mark Protection for Geographical Names
On 16 July 2025, the General Court delivered an important judgment in case T-105/23 confirming the invalidity of the EU word mark “ICELAND” for a broad range of goods and services. This decision highlights the significant challenges for businesses trying to register country names and geographical terms as trade marks in the EU. It reinforces […]
Belgium’s New Exit Tax on Shareholders
As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government and is currently pending before parliament. The measure extends the concept of a deemed liquidation to shareholders of companies […]
Making Financial Services More Accessible
On 17 April 2019, the EU legislator adopted Directive 2019/882 on the accessibility requirements for products and services (the “Accessibility Act”) to establish common accessibility requirements for certain key products and services across the EEA. The aim of that directive is to improve access for persons with disabilities by addressing inconsistencies in national accessibility rules. […]
Payment of Consumers’ Debts Owed to Undertakings
Book XIX of the Code of Economic Law (“CEL“) relates to consumers’ debts. It came into force on 1 September 2023. This two-year-old reform remains relatively unknown, and its significant scope and consequences are often underestimated. We examine below the provisions of the CEL, Book XII, Title 1, related to the payment of debts owed […]
Trends in payment fraud in Belgium
In recent years, cases of payment fraud have seen a steady increase in Belgium, with the FSMA reporting that in 2024 it received 20% more reports of fraud-related activities compared to 2023. It also reported that 2024 marked the year in which the FSMA received the highest number of reports to date. Once fraud is […]
Boundaries of AI: EU Commission Guidance
INTRODUCTION Following the entry into application of Chapter II of Regulation (EU) 2024/168 (the “AI Act”) on 2 February 2025, the European Commission has published guidelines (the “EC guidelines”) aiming at ensuring consistent, effective and uniform interpretation of the rules on AI practices that are deemed unacceptable due to their potential risks to European values […]
EU Listing Act | Key Changes to the Market Abuse Regulation
I. Introduction: EU Listing Act Package On 8 October 2024, the Council of the European Union adopted the Listing Act, a legislative initiative designed to enhance the attractiveness and accessibility of EU public capital markets, particularly for small and medium-sized enterprises (“SMEs”), with the overarching objective of making these markets more attractive to both issuers […]