Month: April 2025
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New Brussels regulations on excessive rents: What Landlords Need to Know
This measure applies to all lease agreements, including those signed before or on the date of its entry into force. The Rent Assessment Commission: a key player At the heart of this system is the Rent Assessment Commission, a neutral body with equal representation of landlords and tenants. The commission provides non-binding, yet objective advice…
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The Constitutional Court confirms: Brussels landlords remain obliged to register at federal level
From January 1, 2025, landlords in the Brussels-Capital Region are obliged to register residential lease agreements in the new regional registration system. In addition, the Brussels legislator abolished the federal registration obligation for residential lease agreements. This is to prevent landlords from being faced with unnecessary administrative burdens. The Federal Council of Ministers, which lodged…
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Reduction of share capital is sometimes a risky sport…
1. What was the issue? The dispute concerned a personal income tax of EUR 412,013.66 established for tax year 2018 on several taxpayers. The taxpayers had created a holding company and contributed the shares of their operating company as share capital. This share capital consisted mainly of a contribution of existing retained earnings and cash.…
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Company directors and dismemberment of property: the right reflexes to acquire.
The reflexes to acquire to secure the perimeter when such an structure is envisaged, carried out, in progress or about to be completed are as follows: If you have any questions about this or if you would like assistance, you can always contact our tax specialists at Andersen in Belgium at +32 2 747 40…
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VAT: Demolition/Reconstruction: Deal kept?
The reduced rate of 6% was to apply to everyone! As a result, current social conditions would be maintained, and the surface criterion would be tightened from 200m2 to 175m2 for delivery. The draft program law mentions the following different situations: This is good news for property developers, although the difference in surface area maybe…
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Andersen expands its administrative and public law practice with a new partner
Karen De Braekeleer is an attorney and specializes in administrative and public law, more specifically in the field of public procurement, public-private partnerships and public infrastructure. She has more than 20 years of experience as a lawyer in the public sector (in the broad sense) and is known within this sector as a go-to legal…