Author: Axel Woit

The main goal is to streamline procedures and make them more efficient for both businesses and the tax administration. Below is a comparative table with the key measures before and after the entry into force of this new VAT legislation.     Before the introduction of the new VAT chain After the introduction of the…

The Omnibus Simplification Package can be divided into the proposal to amend the legislation (‘simplification proposal’) and a proposal to postpone the entry into application of the CSRD and the CSDDD (‘stop the clock’ proposal). On April 3, 2025, the stop the clock proposal was approved. The aim of this simplification is to reduce the…

Common parts vs. commonly used parts Common parts are the parts of a co-owned building, such as in apartment buildings where several owners have a share in the common areas (for example, the entrance hall, stairwell or elevator). These situations require an asbestos certificate for common parts. This requirement takes effect on Jan. 1, 2027,…

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…

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…

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…

1. An overview of the key aspects of the decree 1.1 Building safety The decree sets minimum standards regarding the structural condition (formerly described as ‘stability’) of the building, including foundations, masonry, load-bearing structures, roofs, floors, stairs, fireplaces and more.  From 1 January 2026, the safety assessment will be expanded to include more aspects than…

1. What does the CS3D entail? CS3D describes the steps that companies are obliged to take as part of their due diligence obligations. Companies covered by it are legally obliged to investigate how their activities and their supply chain affect the environment and human rights. Further, they must be able to demonstrate what actions they will…