Author: Axel Woit
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New Exit Tax in the Context of Cross-Border Transfers of Seat.
Until now, the notional treatment of such transactions as a liquidation had consequences only within the scope of corporate income tax. As a result, the company could be taxed on latent capital gains and tax-exempt reserves. This equivalence in principle had no tax implications for the shareholders, as no actual dividend was distributed. This position,…
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Zaventem Airport: Council Annuls Environmental Permit
Arrest RvVb-A-2425-1025 in de zaken 2324-RvVb-0771-A 2324-RvVb-0770-A en 2324-RvVb-0790-A (origineel document).Download
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Gaming Advertising Regulation in Belgium
In Belgium, approximately 100,000 people suffer from a confirmed gambling addiction, while an additional 380,000 individuals exhibit at-risk gambling behaviors, according to official estimates. These figures suggest that nearly 5% of the adult population is directly or indirectly affected by gambling-related issues and increase dramatically. Young men are particularly vulnerable. 1. Belgian applicable legal framework…
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Belgian Taxation: two pieces of good news for shareholders
Victoria: Hello Thierry, thank you for joining us today. In recent years, there’s been a lot of talk about increasing tax burdens in Belgium… but apparently, you have two pieces of good news to share? Thierry Litannie: Hello Victoria, thank you for the invitation. Indeed, good tax news is rare, but it does exist and…
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Discontinuation of the european online dispute resolution (ODR) platform and transition to new digital ADR tools
1. Regulation (EU) No 524/2013 established and mandated the Commission to develop and maintain a European Online Dispute Resolution Platform (the ‘ODR platform’) at EU level, offering a single point of entry to consumers and traders seeking the out-of-court resolution of disputes arising from online sales or service contracts. The ODR platform takes the form…
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Andersen welcomes a new partner in EU Regulatory, Competition Law and Public Affairs
Miguel is a seasoned lawyer with over 15 years of experience in the fields of Competition Law, State aid, European and international Rail Transport Law, as well as EU Public Policy. He advises a diverse client base, international companies, professional associations, and public entities, facing complex legal and regulatory challenges in a constantly evolving European…
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Supreme Court clarifies deadline calculation for eviction compensation under Commercial Lease law
Case Background The tenant, who operated a hospitality business, requested a renewal of the commercial lease. The landlords refused, citing their intention to use the premises themselves. In such cases, the law prohibits the launch of a similar commercial activity unless the landlord compensates the tenant. When it became apparent that the landlords still intended…
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Andersen strengthens its commercial and economic law practice
David advises businesses on complex legal matters and supports them in drafting and negotiating a wide range of national and international agreements, including general terms and conditions, sales and service agreements, distribution models, licensing, management contracts, and SLAs. He has extensive expertise in dispute resolution and combines legal depth with a pragmatic approach. David assists…
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Important Changes to the Belgian Expatriate Tax Regime
The former regime was based solely on a Circular dated 8 August 1983. As of 1 January 2022, a new statutory regime entered into force (see our previous article on this topic…). Due to a transitional measure, both regimes remained applicable in parallel until 31 December 2023. Since 1 January 2024, only the new regime…
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The Strengthened Collective Labour Agreement No. 32bis: What Has Changed Since 1 February 2025?
1. Why this amendment? Until now, Belgian legislation did not explicitly impose an obligation on the transferee (i.e. the future employer) of an undertaking to engage in social dialogue. This legal gap risked undermining legal certainty. Employees were often faced with faits accomplis, without any genuine opportunity for interaction with their future employer. Under the…