Partnerblog

NautaDutilh

Automatic data collection mechanisms for tax purposes and their potential violation of the GDPR – does the FATCA case undermine the Belgian datamining proposal?

The mother of most automatic data collection mechanisms is the so-called Foreign Account Tax Compliance Act (FATCA), adopted in 2010. The FACTA requires that non-US financial institutions, and certain other non-financial institutions, to report foreign assets held by their US account holders to fight tax evasion and fraud. These account holders include individuals whose only link to the US is their place of birth, often referred to as “accidental Americans”. If the non-US entities fail to comply, they are subject to a significant withholding rate of 30% on US-originated fund flows.

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Timelex

First FAQ on the Cyber Resilience Act

The authors of this blog are participating in the EU-funded project CRACY, helping SMEs understand and comply with the Cyber Resilience Act.

On 3 December 2025, the European Commission has adopted a frequently asked questions document on the Cyber Resilience Act (CRA), providing further clarification and examples on how manufacturers should approach the forthcoming compliance obligations for their products with digital elements (PDEs).

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Philippe & Partners

EU-Inc: a new corporate regime for Europe?

Entrepreneurs in the EU benefit from access to the European Single Market. Yet in practice, those operating across several Member States face 27 different legal and administrative realities.

In this fragmented landscape, a striking new initiative is gaining momentum: EU-Inc, a proposal for a pan-European legal entity with one uniform structure and one regulatory framework, regardless of the Member State of incorporation.

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NautaDutilh

The EU Digital Omnibus: What we need to know about its impact on GDPR and Digital Compliance

The European Commission’s Digital Omnibus proposal, published on 19 November 2025, marks a significant shift in the EU’s approach to digital regulation. Designed to simplify and harmonize existing frameworks, it introduces changes that will affect consumer law, data protection, and…

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Claeys & Engels

Reform of end-of-career schemes

Following the coalition agreement, the National Labour Council (NAR) concluded several collective bargaining agreements on 21 October 2025. These agreements concern, among others, the planned reform of the “end-of-career schemes” (“landingsbanen” or “régimes de fin de carrière”), aimed at encouraging employees to remain active in the labour market. The Royal Decree of 5 September 2025, published in the Belgian Official Gazette on 30 October 2025, also amended the provisions regarding the entitlement interruption allowances in line with this reform.

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Deloitte Legal

From Boardroom to Courtroom: what companies and directors need to know about criminal liability under the new Criminal Code

In six months, on 8 April 2026, Belgium will implement the brand-new Criminal Code, marking the first comprehensive update in over 150 years. This reform modernizes and simplifies criminal law by clarifying rules and introducing new concepts. For companies and…

Read MoreFrom Boardroom to Courtroom: what companies and directors need to know about criminal liability under the new Criminal Code