Belgium

We are proud to announce that Lizelotte De Maeyer has joined Loyens & Loeff’s Belgium office as a partner in our Tax practice. Lizelotte is a highly respected tax lawyer with extensive experience in tax controversy - including audits, litigation, dispute resolution, recovery measures and state liability claims - and advise on strategic risk management in contentious tax matters. Her experience covers corporate and personal income tax, as well as indirect taxes and criminal tax law. Lizelotte is particularly renowned for her expertise regarding the fundamental rights of taxpayers. Her expertise spans both domestic and international tax matters, and she is known for her strategic insight, technical excellence, and client-focused approach.  “We are pleased to welcome Lizelotte to our team,” says Nicolas Lippens, a fellow Tax partner at Loyens & Loeff Belgium. “Her outstanding expertise in tax litigation, combined with her international experience, will significantly strengthen our tax litigation capabilities and reinforces our position as a go-to firm for high-stakes tax disputes in Belgium. I’m confident she’ll bring valuable insights and solutions to our clients’ most complex tax challenges.”  Prior to joining Loyens & Loeff, Lizelotte held senior roles at leading law firms and regularly represented clients in high stake tax litigations. She is also an active contributor to the tax law community, serving as vice-treasurer of the Belgian branch of the International Fiscal Association, regularly publishing on tax procedural matters, and regularly speaking at domestic and international conferences.  “We are very happy to welcome Lizelotte to our partnership,” says Christophe Laurent, Managing Partner of the Belgium office. “Her arrival reflects our ongoing commitment to investing in top-tier talent and delivering exceptional value to our clients. Lizelotte’s expertise and energy will be a great asset to our team and to the clients we serve.”  Lizelotte’s appointment enhances our ability to provide tailored, forward-thinking tax solutions that support our clients’ ambitions in an increasingly complex regulatory landscape. We look forward to the valuable contributions she will bring to our clients and our team in Belgium.   

Brussels, Belgium - September 1, 2025 Strelia, a leading independent business law firm with offices in Brussels and Luxembourg, is proud to welcome Tom De Coster as partner to lead its IP and Technology practice. Tom joins us after 15 years at the forefront of IP and technology, including a successful career at Linklaters. He brings exceptional expertise in advising on complex issues in which innovation meets regulation, areas that are increasingly critical to our clients’ businesses. “Joining Strelia is a natural next step in my career,” Tom explains. “I was impressed by the firm’s clear strategic vision, its client-focused culture, and its commitment to excellence. I look forward to working with my colleagues to help clients navigate their demanding projects.” Managing Partner Gisèle Rosselle adds: “Tom’s arrival reflects our ambition to build unmatched strength in the areas that matter most to our clients. His expertise and judgment add real weight to our partnership and further reinforce Strelia as the firm of choice for strategic and high-stakes matters.” About Strelia Founded in 2013, Strelia is an independent law firm with offices in Brussels and Luxembourg. We approach each matter with a dedicated task force that brings together the right blend of people and expertise across practice areas. We are trusted advisors on some of the most complex and high-profile transactions in Belgium, Luxembourg and globally. We support boards and senior management in critical moments - from strategic investments, restructurings and sensitive investigations to litigation exposure and reputational risk. Our work is known for delivering original, practical solutions that drive results and shape precedents in business and in law. Press Contact: David Angyo Business Development & Marketing Manager [email protected] | +32 2 627 00 9

Adopted on 17 December 2024 by the National Labor Council (NLC), Collective Labor Agreement (CLA) no. 32/8 (amending CLA no. 32 bis of 7 June 1985) introduces significant changes in the management of company transfers or asset takeovers after bankruptcy.  Effective from 1 February 2025, this amendment is aimed at reinforcing the obligations to be complied with in relation to information and consultation of employees and their representatives by involving the transferee in the process. Why this change? This amendment was introduced to remedy the absence of provisions in Belgian legislation regarding the transferee's involvement in the employee consultations in the event of a transfer of undertaking and to include a few clarifications. What are the consequences for employers? From 1 February 2025, at the request of the employee representatives affected by the conventional transfer of undertaking or of the affected employees (in the absence of representatives), the transferring employers will now be required to: - Communicate to the identified transferee the content of the information and consultation communicated and held in relation to the envisaged transfer; and - Invite the identified transferee to introduce themselves to the representatives (or to the employees in the absence of representatives) during this information and consultation (or before the transfer in the absence of representatives). The amended CLA 32bis explicitly states that the transferee to be informed and invited under these new obligations must have been identified.  This will be the natural or legal person who, as a result of the transfer, acquires the capacity of employer with respect to the employees of the transferred undertaking or part of undertaking. When the request is formulated, the content of the information and consultation must be communicated even if the transferee does not respond favorably to the transferor's invitation to introduce themselves.  Lastly, the communication of the information and consultation, as well as the invitation to the transferee to introduce themselves to the employees (representatives), must be made in good time (and in any case before the transfer). To conclude These amendments reinforce employees' rights while also increasing companies' employee information and consultation obligations in the management of transfers and asset takeovers after bankruptcy.  It is essential for employers to take these new obligations into account and, where necessary, update their internal procedures to ensure compliance and preserve a harmonious social dialogue. If you have any questions on this subject, please do not hesitate to contact us.

Electronic signatures  In Belgium, an employment contract executed by using an electronic signature generated by an electronic identity card or an electronic signature that meets the same security criteria as the signature generated by the electronic identity card, is considered equivalent to an employment contract bearing a wet ink signature. However, neither the employer nor the employee may be compelled to use the electronic format when concluding an employment contract. Qualified electronic archiving   Employers must store an electronically signed employment contract with a qualified electronic archiving service. To obtain such qualification, the electronic archiving service provider must meet a list of conditions laid down in Book XII, Title 2 of the Code of Economic Law. Up to now  Up to now, no electronic archiving service provider met these conditions. If an employer opted for an electronic signature, it took the risk of having the validity of the contract challenged in the event of a dispute, notably because the archiving system used did not meet the strict requirements set out in Article 3bis of the Law on Employment Contracts of 3 July 1978. The reliability of an electronic signature depends largely on how it is stored. This allows verification of the identity of the person signing the contract, confirmation of the authenticity of their consent, and guarantees the integrity of the electronic contract (i.e., that no changes were made). From now on  With Docbyte becoming the first qualified electronic archiving service provider in Belgium, employers can electronically store signed employment contracts with a qualified electronic archiving service provider and thereby meet the requirements of Article 3bis of the Law on Employment Contracts of 3 July 1978. A reminder for employers Work rules must, amongst other mandatory items, specify the identity of the electronic archiving service provider that is responsible for storing employment contracts that were concluded by means of an electronic signature. They must also specify how the employee’s access to this electronically stored document with such service provider is guaranteed, even after termination of the employment relationship. Employers do not have to follow the ordinary procedure for modifying the work rules if they now offer a system for signing employment contracts electronically. The rules that are intended to ensure publicity of the work rules must nonetheless be complied with (displaying and keeping a copy in every work location, providing a copy to employees and notifying the changes to the social inspection services). The electronic archiving service is free of charge for employees and must be provided for at least five years after termination of the employment contract. The employee must be guaranteed access to the archived copy of the contract at all times.