Category: LEGAL NEWS
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A Preview for the Real Estate and Construction Sector Based on the Coalition Agreement
1. A More Favorable Tax Regime for Renovation Works The federal government intends to permanently apply the reduced VAT rate of 6% for demolition and reconstruction projects to property developers and construction promoters. This measure aims to prevent developers and promoters from reverting to the 21% VAT rate after the transitional arrangement expires on June…
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Donor children – update following the federal coalition agreement for 2025-2029
In our article of 6 November 2024, we discussed the ruling of the Constitutional Court of 26 September 2024, and its consequences. This ruling states that the current legal provisions regarding professional secrecy and the anonymity of sperm donors should no longer result in a donor child being unable to obtain any identifying or non-identifying…
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Flanders has new regulations related to public real estate transactions
1. Regarding public real estate transactions in general The term “public real estate transactions” refers to selling, exchanging land, establishing rights in rem such as ground lease or superficies, renting or leasing, etc., of land and/or buildings belonging to state ownership. It is important to note that, in principle, public real estate transactions are not…
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Uniforms in the private security sector
In particular, rules have been introduced This new “uniforms decree” came into force on September 12, 2024. However, two transition periods have been granted, which will be explained further down in this article. Hereafter is a summary of the rules: 1. Uniform features The authorized colors are kept: black, white, yellow and red, as well…
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Are employees now liable for damages they cause while working?
The abolition of quasi-immunity of the executive agent (Part 3) 1. Abolition of the quasi-immunity of the performing agent/assistant person Previously, it was assumed that performing agents or auxiliary persons, such as employees, were protected from liability. This meant that an employee could not be held liable by a third party, such as a customer…
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Renting in Brussels: new guidelines for registration of the rent contract starting 1 January 2025
1. What does the new registration entail? The new system, managed by the Regional Service for Rent Contract Registration, requires landlords to submit several documents and provide specific data. These include: 1.1 Documents to be registered: 1.2 Data to be provided: At registration, landlords must also input metadata regarding the rent contract, including: This comprehensive…
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Rezoning areas as water-sensitive open space areas
How does this affect property agents and owners? This obligation arises from the decisions of the Flemish Government of 19 July 2024 on the definitive designation of water-sensitive open space areas. Water-sensitive open space areas are undeveloped water-sensitive areas with a hard designation. The Flemish Government decided that it would be better not to develop…
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Belgium implements CSRD: SMEs also feel the impact
1. The reporting requirement will be introduced in phases The planned phases are as follows: Although the CSRD’s reporting requirements will implemented in phases and will initially affect only large companies and organisations of public-interest, SMEs are also impacted. Indeed, SMEs will be indirectly affected by the additional reporting requirements. This is because companies at…
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Even in the case of furnished rentals, foreign rental income may be fully taxable abroad
1. Belgian tax authorities are currently organising an audit campaign Since 2021, online platforms, such as Airbnb, are obliged to exchange data with the Belgian tax authorities. Based on this data exchange, the Belgian tax authorities have launched a general control action.The starting point of this action is that in the case of a furnished…
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Is any agricultural land eligible for expropriation for reasons of afforestation and nature realization?
Flemish Farming Lease Decree explained (Part 13) 1. When the lessor is expropriated If the lessor is expropriated, the old Farming Lease Law clearly states in the preparatory works that the consequences of an expropriation of a leased property are beyond the scope of the Farming Lease Law. In the case of judicial expropriation, the…