In a decision of 7 October 2025, the Litigation Chamber of the Belgian Data…
Recent French judgments from the Nantes Judicial Court have drawn a clear l…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
Advisory Committees provide the advantage of a specialised Board of Directors dedicated to an optimised management of the company. Legal overview of t…
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Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…
Read MoreIt is quite common for a third party to participate in meetings of a board of directors of a limited liability company. Does the duty of discretion im…
Read MoreA judgment of the Court of Cassation of 9 December 2010 has brought an end to the discussion on the datum of valorisation of the shares of a company i…
Read MoreThe new law of 8 January 2012 allows a mother company owning at least 90% of the shares of one of its subsidiaries to purchase the shares of minority …
Read MoreA new proposal of European regulation intends to introduce civil liability of credit rating agencies towards investors.
Read MoreA draft law aimed at amending the conditions of the pledge over moveable assets has been discussed and proposed by a group of experts. The proposals m…
Read MoreThe transposition of the Collateral Directive into Belgian law did not satisfy to the market needs. Only the pledges on financial instruments are take…
Read MoreIn its last circular, the FSMA expanded the reporting duties of management institutions.
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Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…
Read MoreA dentist who broadcasts phonograms free of charge in his private dental practice is not making a 'communication to the public' within the meaning of …
Read MoreICANN, the governing body of the Internet, has received applications for more than 1,000 new domains with extensions such as “.sports”, “.hotel”, “.af…
Read MoreThe Belgian High Court decided that a copyright protected work does not have to reflect the personality of the author.
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Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…
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Until recently, there was some controversy in calculating the termination payment due by the employer when terminating the contract of an employee wit…
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La Belgique est un lieu où se tiennent régulièrement les foires d'art. La dernière en date est la Brussels art fair où l'amateur d'art a pu une fois d…
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The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.
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On 6 April 2012, the Omnibus Act of 29 March 2012, which introduces a number of important changes to employment law, was published in the Belgian Stat…
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As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…
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Depuis le 1er avril 2010, les cotisations patronales sur les RCC (les anciennes prépensions) et sur les pseudo-prépensions (des compléments pay…
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