Belgium

On 20 March 2026, the Belgian Court of Cassation delivered an important ruling on the requirements for recovering rent indexation payments made in error. The key issue was whether a tenant must always send a registered letter before claiming repayment of rent (or indexed rent increases) paid in excess of what was due. The Court’s answer is significant. What does the law say about recovering overpaid rent? Under Articles 1728quater, §1 and 2273, second paragraph, of the former Civil Code, a tenant may seek repayment of amounts paid above what was legally or contractually due, for instance, where rent indexation has been applied incorrectly. The legislation required the tenant to first send the landlord a registered letter with a request for repayment. The tenant could then only recover amounts overpaid within the five years preceding that request. From the date of the registered letter, the tenant had one year to initiate legal proceedings. What happened in this case? The dispute arose from a commercial lease in Wavre concerning premises operated as a dry-cleaning business. The lease contained an indexation clause under which the rent increased annually by 3%, based on the rent payable in the final month of the previous year. During the COVID-19 pandemic in 2020, the tenant ceased paying rent following the compulsory closure of the shop and a sharp drop in turnover. The landlord then brought proceedings before the Justice of the Peace to recover the outstanding rent arrears. In response, the tenant filed a counterclaim seeking repayment of indexation charges which he said had been wrongly applied. At first instance, the counterclaim was declared inadmissible because no prior registered letter had been sent. On appeal, however, that decision was overturned. The appellate court held that filing written submissions seeking repayment could be treated as an equivalent step to sending the prior registered request. The Court of Cassation has now confirmed that approach. Practical implications This ruling softens earlier case law which treated the sending of a registered letter as a strict procedural requirement. The Court now confirms that a prior registered letter is not invariably required, as equivalent procedural steps may suffice. For landlords, this means that repayment claims may arise more quickly and without prior notice, leaving little opportunity to settle the matter voluntarily or reach an amicable settlement. The provisions at issue form part of the general lease law, so the judgment is relevant beyond commercial leases. It may also affect residential leases, office leases and other lease agreements governed by general lease law. It is important to note, however, that the judgment does not change the limitation period. Even where proceedings are initiated without a prior registered request, recovery remains limited to amounts unduly paid within the five years preceding the claim.

On 30 March 2026, the Council of the European Union gave its final approval to a new Directive 2022/0408 (COD) harmonising certain key aspects of insolvency law across the European Union. This approval follows the earlier adoption of the text by the European Parliament on 11 March 2026. With this Directive, the European legislator takes a further step towards the harmonisation of substantive insolvency law within the Member States, alongside the existing European frameworks on international jurisdiction (Regulation (EU) 2015/848) and judicial restructuring (Directive (EU) 2019/1023). The Directive aims to strengthen the EU internal market and the Capital Markets Union by reducing significant divergences between national insolvency laws. Such divergences generate legal uncertainty and create barriers to cross‑border investment, as the duration and outcome of insolvency proceedings remain difficult to predict. In order to increase the efficiency of insolvency proceedings and facilitate access to business financing, the EU introduces common minimum standards, including in particular: Avoidance actions (the so-called “Actio Pauliana”), setting out the conditions under which transactions entered into by the debtor prior to the opening of insolvency proceedings may be challenged, in order to protect the insolvency estate and creditors; Asset tracing and recovery across borders, notably through enhanced access for insolvency practitioners to bank account registers and other asset registers; Pre‑pack proceedings, allowing the sale of all or part of a business in financial difficulty to be prepared and negotiated before the formal opening of insolvency proceedings, in order to facilitate a going‑concern transfer and preserve enterprise value and goodwill; Directors’ duties, requiring directors to file for the opening of insolvency proceedings in a timely manner in the event of serious financial distress; Representation and involvement of individual creditors in insolvency proceedings, inter alia through creditors’ committees, a mechanism that is currently largely unknown under Belgian bankruptcy law; Transparency, requiring Member States to make clear and accessible information on their national insolvency rules publicly available via the EU e‑Justice Portal. Following its official publication in the Official Journal of the European Union, Member States will have a transposition period of two years and nine months. The concrete impact on Belgian insolvency law will depend on the manner in which this minimum‑harmonisation directive is transposed into Belgian national law. We are closely monitoring the further publication and implementation of this Directive and will keep you informed as soon as the first outlines of its Belgian transposition become clear. Would you like to know more about what these changes may mean for your organisation? Please do not hesitate to contact our Insolvency & Restructuring team.

February 2026 – AKD expands its tax practice in Brussels with the appointment of Elien Van Malder as partner, alongside tax adviser Adrien D’Heure. Their expertise reinforces AKD’s position in complex transactions, M&A, corporate structuring, financing, real estate deals and tax disputes for Belgian and international clients. Elien Van Malder advises clients on the tax aspects of transactions, restructurings, financing arrangements and real estate, and represents them in audits and dispute resolution. She translates complex tax regulations into clear, actionable solutions that align legal, financial and strategic objectives. “Tax law is evolving faster than ever, while businesses need clarity,” says Elien. “My goal is simple: helping clients anticipate tax challenges, structure transactions and manage tax risks in ways that are both legally robust and practically implementable.” Her in-house experience at a Belgian multinational gives her a unique perspective on how tax, legal and finance intersect. This allows her to design structurally sound and strategically relevant solutions, strengthening AKD’s position as a partner in complex tax matters and fostering lasting client relationships built on trust, clarity and forward-looking guidance. In addition to her practice, Elien is academically active at Ghent University as a lecturer and researcher and is frequently invited as a speaker and author within the Belgian and international tax community (BATL, IFA Belgium). Carlos Pita Cao, Managing Partner AKD: "We are delighted to welcome Elien to our team. She combines technical depth, practical clarity and strategic insight. Her arrival significantly strengthens AKD’s tax practice and demonstrates our ambition to be a leading partner in the Benelux for complex transactions and structures. With Elien and Adrien, we provide clients with solutions that are both actionable and strategically impactful." The addition of Elien and Adrien underlines AKD’s growth ambition in tax advisory and the firm’s focus on a multidisciplinary approach, integrating legal, tax and financial expertise to support clients in strategic and complex matters.  

As Belgium introduces mandatory structured e‑invoicing and a redefined regime for service and commercial agreements, it is time for both Belgian companies and international companies operating in Belgium to rethink their general terms, templates and internal workflows. Belgium’s updated rules on e‑invoicing, contract interpretation, liability and service obligations reshape the way companies must operate, both domestically and internationally. This article highlights the key changes and explains why they matter for both compliance and contract drafting. Peppol e-invoicing: mandatory since 1 January 2026 From now on, all Belgian companies subject to VAT must exchange their B2B invoices only through the secure Peppol network. Traditional PDF invoices or e-mail attachments no longer suffice. What will this mean for your company, in specific terms? Date of receipt is fixed Peppol registers exactly when an invoice is delivered. However, under contract law, it remains crucial to determine when an invoice is deemed to have been received, because this affects payment terms, disputes and possible interests. Automatic processing as tacit acceptance Many companies process Peppol invoices automatically in their accounting package. This gives rise to a new risk: it is easier for automatic processing to be interpreted as tacit acceptance, especially when there are no provisions to the contrary in the agreement. Therefore, clear provisions in your general terms and agreements are essential. Disputes Because the actual receipt of an invoice through Peppol can no longer be disputed, a diligent approach to disputed invoices becomes all the more important.  Your contract counterparties will be quicker to claim that your company did not dispute the invoice in due time. We advise you to limit this risk by fine-tuning your general terms, stipulating: Within what period an invoice can be disputed; How this should be done; That technical receipt through Peppol does not imply automatic acceptance. New Civil Code: Book 7 to enter into force The Civil Code is being thoroughly renewed. In the course of 2026, Book 7 – Specific Agreements will enter into force. This will bring important changes, including for sales, contractors and service provision. For service agreements, special attention will have to be paid (among other things) to the following: Criteria for obligations of means vs. obligations of results; More extensive information duties; Revised rules on price reviews and additional services; New rules on notice and termination; Restrictions on liability clauses. New 'default rules' mean that certain provisions in your current agreements may no longer be legally sound or enforceable. Therefore, this is the ideal opportunity to have your templates, agreements and general terms revised and updated where necessary. This can be done efficiently under the motto 'Better safe than sorry'. How we can support you Our team would be happy to provide you with practical support with: Updating your general terms and templates; Adapting your agreements to the new regulations; Including correct Peppol clauses; Optimising your internal processes from a legal perspective. This will allow you to comply with the legislation and gain efficiency and legal security. Do you have questions or would you like a screening of your documents? Do not hesitate to contact us! We like to think with you in a proactive manner, and we are always available for a short catch-up. A cup of coffee is waiting for you at our new offices in Hasselt @Re-Core.