Category: Andersen in Belgium

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…

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.…

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…

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…

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…

Content of the Act of 18 May 2024 on private investigation The Act of 18 May 2024, which repealed and replaced the Private Detective Act of 1991, was intended to professionalize the sector. To that end, it introduced strict rules determining who may perform which functions: Proceedings before the Constitutional Court A former police commissioner,…

The sale of real estate rarely occurs without legal nuance. This is once again demonstrated by a recent ruling of the Ghent Court of Appeal dated June 4, 2025. Hereby, the court rules that an offer from a prospective buyer, despite being accepted by the seller, does not automatically result in a definitive sale nor…

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,…

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…