Actualités et articles

14/09/20

Online payment authentication requirements further strengthened from 22 September 2020

As part of the second European Payment Services Directive (i.e. Directive (EU) 2015/2366 of 25 November 2015 on payment services in the internal marke…

04/09/20

De facto associations: Also on the menu of the Cayman tax?

Let’s find out whether the Cayman tax is also willing to take a bite out of de facto associations!

14/08/20

Benelux Regulators to Apply EIOPA Guidelines on Outsourcing to Cloud Service Providers by Insurance and Reinsu…

On 24 April 2020, the European Insurance and Occupational Pensions Authority (EIOPA) issued new guidelines on outsourcing to cloud service providers (…

20/07/20

De bedrijfsleider als borgsteller voor vennootschapsschulden: valt er fiscaal iets te recupereren?

Het is een herkenbare situatie, al zeker in een crisisperiode. Een vennootschap wenst te investeren. Daarvoor heeft zij kredieten nodig en ze leent da…

20/07/20

Vos revenus provenant de fonds de private equity en 2019 sont-ils bien taxables ?

The investment structure of private equity funds can take many different forms. If you have invested in a fund structured in the form of an investment…

17/07/20

La Belgique transpose la 5ème Directive anti-blanchiment… et assujettit le secteur du football professionnel&n…

Ce jeudi 16 juillet 2020, la Chambre des représentants a entériné le projet de loi « portant des dispositions diverses relatives à la prévention …

06/07/20

EU Parliament adopts Taxonomy Regulation

In recent years the European Union has paid increasing attention to sustainability in its policy- making particularly in the financial sector

22/06/20

Acting for and Against a General Partnership Before the Courts

The Code of Companies and Associations (CCA) abolished the joint venture (société momentanée/tijdelijke vennootschap) and the silent partnership (soci…

17/06/20

Einde coronabeschermingsregeling voor ondernemingen – de gerechtelijke reorganisatie als redmiddel ter vermijd…

`De regering voerde bij K.B. van 24 april 2020 een tijdelijke beschermingsregeling in om ondernemingen, die betalingsmoeilijkheden ondervonden te…

17/06/20

ESMA consults on new rules for Cloud arrangements

On 3 June 2020, ESMA published a Consultation Paper (“CP” which is available here) on draft guidelines for outsourcing to cloud service providers…

12/06/20

Royal Decree No 4: Introducing flexibility without losing sight of the rights of shareholders

Due to the COVID-19 pandemic and the measures taken to prevent the spread of the virus, various questions have been raised regarding the organisation …

02/06/20

Calculation of the Majority at Partner and Shareholder Meetings

Calculation of the majority at partner and shareholder meetings is not always easy. Fortunately, the Code of Companies and Associations (CCA) has clar…

27/05/20

How Silent Is the Silent Partnership

The silent partnership does not exist as a distinct corporate form in the new Code of Companies and Associations (CCA). This type of entity is now a v…

18/05/20

“Prolongation du cessez-le-feu – moratoire pour les faillites et voies d’exécution jusqu’au 17 juin 2020 au mo…

Le 24 avril 2020, un sursis pour les voies d’exécution des créanciers et les déclarations de faillite ou de dissolution judiciaire est entré…

15/05/20

Holding board meetings by video conference or teleconference

The Code of Companies and Associations (CCA) does not mention the possibility to hold board meetings by video conference or teleconference. Traditiona…

13/05/20

First Significant Amendments to the Code of Companies and Associations (CCA)

The Act of 28 April 2020 (the "Act") amends the CCA in order to align it to the requirements of the Shareholder Rights Directive (see the newslet…

05/05/20

Covid-19 – New temporary protective measures for enterprises in difficulty

The Federal Government has adopted new protective measures for enterprises affected by the COVID-19 crisis in the Royal Decree n°15 of 24 April 2020 (…

30/04/20

Update on B2B loan payment deferral and unilateral termination

28/04/20

Royal Decree number 15: Covid-19 crisis and suspension of execution

On the 24 April 2020, the Royal Decree number 15, regarding the temporary suspension in favour of undertakings of executive measures and other measure…

28/04/20

Covid-19: Un sursis temporaire de paiement pour les entreprises en difficulté

Dans le cadre de ses pouvoirs spéciaux, le gouvernement a pris un Arrêté royal n°15 instituant un sursis temporaire de paiement pour les ent…