News & Articles

19/04/17

Introduction of a UBO register in Belgium

In execution of the fourth Anti-Money Laundering Directive, the Belgian government has adopted a preliminary bill on March 31, 2017. This prelimi…

17/04/17

A managerial and/or confidential position does not always preclude overtime pay

In its decision of 6 May 2016, the Labour Court of Appeal of Liège examined the case of an employee claiming payment of overtime from his former emplo…

14/04/17

Informal tax practice regarding stock options and personal service companies now prohibited, but tolerated for…

Yesterday, on 13 April, a circular letter (Dutch/French) was issued by the Belgian General Tax Administration that puts an end to a discussion that ha…

14/04/17

Zeven nieuwe CAO's over stelsel van werkloosheid met bedrijfstoeslag

In de Nationale Arbeidsraad werden op 21 maart 2017 zeven cao’s (zie eindnoten) gesloten die alle betrekking hebben op het stelsel van werkl…

13/04/17

Condition d’honorabilité des intermédiaires d’assurance et réhabilitation du failli (C.C., arrêt n° 43/2017 du…

Dans son arrët du 30 mars 2017, la Cour constitutionnelle constate une discrimination entre, d’une part, les personnes physiques qui peuvent bénéficie…

13/04/17

Waarom de automatische gegevensuitwisseling tot een fiscaal bloedbad zou kunnen leiden

"Voor Belgen die hun vermogen in het buitenland verbergen zal de temperatuur vanaf dit jaar sneller stijgen dan ooit tevoren"

13/04/17

Commercial Establishment Policy: an Overview of Regional Implementation

    The purpose of a commercial establishment policy is to manage the expansion of large commercial areas while maintaining a balance with …

13/04/17

Transfer taxes in case of cancellation of a sale agreement – Status in the three Regions

Following the Flemish and Walloon Regions, Brussels finally introduced the possibility to cancel an agreement related to the transfer of a real estate…

12/04/17

Basisprincipes van het Belgische aansprakelijkheidsrecht: soorten en exoneratie van aansprakelijkheid

Zoals steeds dient men voor een goed begrip van het recht een onderscheid te maken tussen de feitelijke realiteit en de juridische realiteit. De eerst…

12/04/17

Imminent but gradual entry into force of new Belgian legislation on public procurement

According to the last version of the draft royal decree on the award of public procurements in classic sectors (available on 29 March 2017), the Act o…

12/04/17

Overview 2016 case law on leases

11/04/17

Annulment of an agreement to transfer shares or other assets: who bears the risk of a considerable decrease in…

In a recent judgment, the Court of Cassation specified the consequences of the retroactive annulment of a share purchase agreement: in principle, the …

11/04/17

Limits on Comparative Price-based Advertising Between Shops of Different Sizes

On 8 February 2017, the Court of Justice of the European Union (the “ECJ”) held that advertisements issued by a retail chain that includes stores of d…

10/04/17

Hotel City Tax in Brussels

In our last Real Estate Quarterly, we mentioned the transfer of the current “City Tax” from the Municipalities to the Region for harmonisation purpose…

10/04/17

Appel unique à participation à un environnement pilote pour des formes d’habitat expérimentales

Le Gouvernement flamand a reçu par le Décret du 24 février 2017 (MB 20 mars 2017) la compétence d’organiser un appel unique à participation à un …

07/04/17

Beurstaks: nu ook van toepassing op verrichtingen in het buitenland!

Tot en met 31 december 2016 was de beurstaks in principe louter verschuldigd bij verrichtingen met tussenkomst van een professionele tussenpersoon gev…

07/04/17

Enhanced competition enforcement: recent European Commission initiatives

The European Commission is determined to enhance competition law enforcement within the EU. In March 2017, the competition watchdog issued a proposal …

06/04/17

Third Party Opposition Against Arbitral Awards Is Admissible, According to Constitutional Court

On 16 February 2017, the Constitutional Court (Grondwettelijk Hof/Cour Constitutionnelle) (the “Court”) held that third parties should be entitled to …

06/04/17

Syndicus registreren brengt overheid 15,5 miljoen euro op. Platte belasting of noodzakelijke verandering?

Vanaf 1 april 2017 moeten appartementsbewoners hun syndicus verplicht registreren. Minister van Justitie Koen Geens (CD&V) en Minister van Mi…

06/04/17

Adoption du Décret flamand "expropriations"

Le Gouvernement flamand a adopté le 24 février 2017 le Décret "expropriation"; Les "anciennes" conditions d’expropriation restent d’application. Désor…