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  • Article

    Belgium's New Exit Tax On Shareholders

    As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...
    BelgiumCorporate/Commercial Law
    Simont Braun
    Simont Braun
  • Article

    Dismissal Of Prevention Advisors | Formal Designation Not Required For Legal Protection

    In a landmark decision dated 18 November 20241, the Belgian Supreme Court (Cour de cassation/Hof van Cassatie) ruled that the absence of a formal designation does not exclude an employee from the legal protection...
    BelgiumEmployment and HR
    Simont Braun
    Simont Braun
  • Article

    Trends In Payment Fraud In Belgium

    In recent years, cases of payment fraud have seen a steady increase in Belgium, with the FSMA reporting that in 2024 it received 20% more reports of fraud-related activities...
    BelgiumFinance and Banking
    Simont Braun
    Simont Braun
  • Article

    INSURANCE LAW | New Rules On Time Limits And Penalties

    On 14 March 2024, the Belgian Federal Parliament adopted a draft law setting up new rules on time limits and penalties for the payment of insurance covers and benefits (the "Law").
    BelgiumInsurance
    Simont Braun
    Simont Braun
  • Article

    Boundaries Of AI: EU Commission Guidance

    Following the entry into application of Chapter II of Regulation (EU) 2024/168 (the "AI Act") on 2 February 2025, the European Commission has published guidelines...
    European UnionTechnology
    Simont Braun
    Simont Braun
  • Article

    Proposed Reforms For Belgian Listed Companies Regarding The Shareholders' Right To Oppose The Transfer Of Their Company's Key Assets And Governance

    In a significant development that promises to reshape the corporate governance landscape in Belgium, the government has unveiled a draft bill introducing three pivotal proposals.
    BelgiumCorporate/Commercial Law
    Simont Braun
    Simont Braun
  • Article

    Making Financial Services More Accessible

    On 17 April 2019, the EU legislator adopted Directive 2019/882 on the accessibility requirements for products and services (the "Accessibility Act") to establish common accessibility requirements for certain key products...
    BelgiumFinance and Banking
    Simont Braun
    Simont Braun
  • Article

    New EU Packaging And Packaging Waste Regulation (PPWR) | Less Than A Year Before Entry Into Application

    The Regulation (EU) 2025/40 on packaging and packaging waste (PPWR) was adopted on 19 December 2024 and will apply from 12 August 2026. It replaces the existing Directive 94/62/EC...
    European UnionEnvironment
    Simont Braun
    Simont Braun
  • Article

    Protect Your Trade Secrets – Criminal Law Protection & Tax Issues

    In the latest episode of our Trade Secrets Series we discussed the measures aimed at maintaining the confidentiality of trade secrets during legal proceedings.
    BelgiumIntellectual Property
    Simont Braun
    Simont Braun
  • Article

    Payment Of Consumers' Debts Owed To Undertakings

    Book XIX of the Code of Economic Law ("CEL") relates to consumers' debts. It came into force on 1 September 2023. This two-year-old reform remains relatively unknown, and its significant scope and consequences...
    BelgiumConsumer Protection
    Simont Braun
    Simont Braun
  • Article

    Two Years Of FDI Screening In Belgium: What's New?

    The Federal Public Service of Economy ("Federale Overheidsdienst Economie" / "Service public fédéral Economie") has published its second annual report on the Belgian Foreign Direct Investment...
    BelgiumGovernment, Public Sector
    Simont Braun
    Simont Braun
  • Article

    TVA à 6 % : un levier fiscal pour reconstruire durablement en Belgique

    Depuis le 1er juillet 2025, un nouveau régime de TVA s'applique aux opérations de démolition et de reconstruction de logements en Belgique.
    BelgiumTax
    Simont Braun
    Simont Braun
  • Article

    Guidance On Cross-Selling In Insurance

    In May 2025, the FSMA and FPS Economy jointly issued an extensive practical guide on cross-selling practices which include at least one insurance product (the " Guide"). The Guide also includes an FAQ.
    BelgiumInsurance
    Simont Braun
    Simont Braun
  • Article

    INSOLVENCY Series | Episode 5: Cross-border Insolvency And International Aspects

    In today's globalised economy, businesses commonly operate in multiple States and engage with international creditors.
    BelgiumInsolvency/Bankruptcy/Re-Structuring
    Simont Braun
    Simont Braun
  • Article

    Marchés publics : l'agréation peut reposer sur une entité tierce

    Dans un arrêt du 31 janvier 2025 (n° 262.195), le Conseil d'État a confirmé qu'un opérateur économique peut...
    BelgiumGovernment, Public Sector
    Simont Braun
    Simont Braun
  • Article

    EU Listing Act | Key Changes To The Market Abuse Regulation

    On 8 October 2024, the Council of the European Union adopted the Listing Act, a legislative initiative designed to enhance the attractiveness and accessibility...
    European UnionCorporate/Commercial Law
    Simont Braun
    Simont Braun

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