Working Across Borders: How Belgium Allocates Tax and Social Security for Internationally Mobile Employees
Cross-border employment rarely fails on the headline question of where someone works. It fails on proof, on the gap between two separate legal regimes, and on the assumption that a single answer covers both. E.g. an employee working and residing in Belgium who spends part of the year working in the Netherlands faces two distinct […]
Book 7 of the Belgian Civil Code | Service contracts: what are the service provider’s new obligations?
On 16 July 2026, the Belgian Parliament adopted Book 7 of the new Civil Code, introducing a comprehensive overhaul of several key contractual relationships. In our first article (read it here), we provided an overview of the reform, its scope and its entry into force on 1 September 2027. This seventh article examines a question […]
Book 7 of the Belgian Civil Code | Construction contracts: sale or service?
On 16 July 2026, the Belgian Parliament adopted Book 7 of the new Civil Code, introducing a comprehensive overhaul of several key contractual relationships. In our first article (read it here), we provided an overview of the reform, its scope and its expected entry into force in September 2027. This second article examines a question […]
Three years of Belgian FDI screening: key takeaways from the latest annual report
The Belgian authorities have published the third annual report on Belgium’s Foreign Direct Investment (FDI) screening mechanism, covering the period from 1 July 2025 to 30 June 2026. Three years after the regime entered into force on 1 July 2023, the report confirms the continued maturation of the system and provides valuable insights into notification […]