Month: October 2025
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Tax challenges for cryptocurrency investors
Under current Belgian tax legislation, capital gains realised by individuals on cryptocurrencies may either be exempt as part of the normal management of private wealth, taxed as miscellaneous income at a separate rate of 33%, or – in cases of a regular and organised activity – taxed as professional income at progressive rates. Recent practice…
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Reconstruction of destroyed or damaged non-zoned dwelling: No time pressure without a clear insurance amount
Judgment of the Council for Permit Disputes of September 18, 2025, no. RvVb-A-2526-0037. What was the issue? The owner of a house lost his home after a fire in 2016. This house was not zoned for residential use, as it was located in an agricultural area, a zone where residential construction is generally not permitted.…
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Farewell to Two Familiar Faces: Leo Peeters and Ann Vranken
Leo Peeters has built an exceptional career as a lawyer specializing in corporate, financial, and economic law, gaining extensive experience in areas such as M&A, reorganizations, and financial law. He began his career as a legal counsel at several companies, including PwC and EY, where he served as a Partner for many years. In 1998,…
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To Share or Not to Share. Why pre-contractual information is essential in commercial collaborations.
What does this duty to inform entail exactly? Before signing an agreement, you must provide your contracting partner with two documents: 1. The draft collaboration agreement2. The pre-contractual information document (PID) The PID is the central document and consists of two parts, which must include at least the following information: This also applies to extensions…
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Local authorities no longer judge and participate in their own construction projects
In Flanders, construction projects are assessed for their environmental impact. In many cases, the applicant will therefore have to provide a note identifying these impacts (project EIA screening note). This note also determines whether a so-called environmental impact assessment (EIA) is required, which is a comprehensive expert report on the environmental impact. It is initially…
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Local authorities no longer judge and participate in their own construction projects
In Flanders, construction projects are assessed for their environmental impact. In many cases, the applicant will therefore have to provide a note identifying these impacts (project EIA screening note). This note also determines whether a so-called environmental impact assessment (EIA) is required, which is a comprehensive expert report on the environmental impact. It is initially…