LYDIAN will explain briefly what AI is, what AI techniques exist by providing existing use-cases and what legal instruments already apply to AI.

The Act on the whistleblower's protection for the private sector has been published in the Belgian Official Gazette.

The so called "notional interest deduction" (NID) was introduced a couple of years ago to encourage companies to finance themselves with equity instead of debts by allowing companies a "fictional" or "notional" interest deduction on their equity.

The European Court of Justice is of the opinion, in its Dijkman verdict from July 1, 2010, that no municipal taxes can be levied on foreign source interest and dividend income, because residents who receive Belgian source interest and dividend income (or who use a Belgian go-between financial institution for the payments) are not imposed such an additional municipal taxation.

In recent decades, terms like "blockchain" and "smart contracts" have been cropping up everywhere in the media, on the internet and recently also in national and European legislative debates.

Lydian is a leading full-service, independent Belgian law firm. Counting 70 lawyers to date, Lydian has a very strong reputation in capital markets, finance, energy, pensions, insurance, real estate and PPP related transactions.

Persons working in public and private organisations are key in detecting fraudulent behaviour in the context of their work environment.

In a reference for a preliminary ruling submitted by the Brussels Court of Appeal in connection with a dispute relating to an employer's supplementary pension commitment in the form of a group ...

A new draft law on various fiscal provisions, tabled by the Federal Government on 29 February, contains various amending provisions on income tax, to the Code of inheritance tax, the Code on registration, mortgage and court registry duties and excise duties.

De federale regering heeft gisteren het zomerplan of de exit-strategie bekend gemaakt. Er zijn vier stappen gepland, maar deze stappen zijn afhankelijk gemaakt van een vlotte...

This means that Saturday remains a working day for labour and social security law.

Yesterday, parliament approved the draft act granting employees a right to leave in order to receive a COVID-19 vaccine

Indeed, since 17 December 2023, all legal entities in the private sector with 50 up to 249 employees must have their own internal whistleblowing channel.

On 6 March 2024, a draft bill was introduced in the Federal Parliament proposing various changes to the current investment deduction regime and the tax credit regime.

At the end of 2010, Belgium introduced a new transparency obligation for Belgian companies and permanent establishments to report in their annual tax return all payments exceeding 100,000 EUR on a yearly base made to tax havens (art. 307, §1, al.3 ITC).

Since 28 November 2022, an employer who wishes to terminate an employee's employment contract due to medical force majeure (i.e. without a notice period or the payment of a severance indemnity)...

When the Belgian Constitutional Court pronounces a judgment, in response to a preliminary question, whereby it finds a Belgian (tax) law unconstitutional, every citizen has the right to bring the law before the Constitutional Court again to have it declared null and void.

In a previous e-zine, we discussed a Commission proposal (the Proposal) to accelerate the rollout of instant payments.

On 20 December 2010, the Belgian Government ratified the new Act on the exercise of shareholders’ rights in listed companies (the Act), which provides for the transposition of Directive 2007/36/EG.

Moreover, the Act of 28 January 2003 on medical examinations carried out within the framework of employment relations stipulates that an employer cannot have medical examinations...