Belgium Introduces Capital Gains Tax on Financial Assets as from 1 January 2026
Background Belgium is set to enter a new era of taxation: a capital gains tax on financial assets will apply as from 1 January 2026. This marks a turning point in Belgian tax policy, as it brings into scope one…
New cap on employer social security contributions for high earners
The Belgian Programme Act of 18 July 2025 provides for an exemption from employer contributions to the National Social Security Office (NSSO) on employee earnings above a certain salary threshold, scheduled to apply as from 1 July 2025. The expected…
Recommendations issued by the French Data Protection Authority with regard to diversity monitoring in the workplace
The French Data Protection Authority (CNIL) has issued a recommendation on how to conduct diversity monitoring within companies. With this recommendation, the CNIL aims to provide tools to help achieve a balance between promoting equal opportunities and protecting personal data.…
The Private Investigation Act: implications for internal HR investigations
On 16 December 2024, the Private Investigation Act (PIA) came into force, replacing and updating the Private Detective Act of 1991. The PIA has a significant impact on the manner in which internal investigations must be conducted in the workplace,…
Less than a year to go for the transposition of the EU Pay Transparency Directive: overview of the draft national implementation
One of the most significant social policy instruments adopted by the EU in the last years is the EU Pay Transparency Directive (Directive (Eu) 2023/970 of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms.
The Abolition of Directorsʼ “Quasi-Immunity” by Book 6 Looked at in the Light of the Belgian B2B Contractual Terms Legislation
What You Need to Know Key takeaway #1 The new Book 6 of the Belgian Civil Code brought about the abolition of the “quasi-immunity” from direct liability for auxiliaries (such as directors and subcontractors). Interested companies must therefore review their…
Legisway Benchmark for Legal Departments 2025 : Budgets, AI, Outsourcing… Key Insights
The 2025 Legisway Legal Departments Benchmark, published by Wolters Kluwer, is based on a survey of over 700 legal departments across Europe and the United States. It offers a clear, data-driven perspective on the challenges, priorities, and evolving role of in-house legal teams.
From Regulatory Uncertainty to Rollback – What’s Next for ESG in the EU?
Current ESG Regulatory Landscape Since the start of 2025, we’ve observed a significant shift in the EU ESG regulatory landscape—from uncertainty to rollback. Although the Corporate Sustainability Reporting Directive (CSRD) entered into application in 2024 and has already been transposed…
Uitvoering van het Regeerakkoord (2025-2029)
Welke maatregelen worden deze zomer verwacht? In haar regeerakkoord van 31 januari jl. kondigde de Arizona-regering verschillende structurele hervormingen aan, met name op het vlak van de arbeidsmarkt, pensioenen en fiscaliteit. In het kader van het Paasakkoord sprak de regering…
Europese Richtlijn 2025/25 moderniseert vennootschapsprocedures in België en de EU
De Europese Richtlijn 2025/25 luidt een digitale en transparantere toekomst in voor het vennootschapsrecht. Ze maakt het oprichten en beheren van vennootschappen eenvoudiger en stimuleert samenwerking over de landsgrenzen heen. België moet deze richtlijn tegen 2027 omzetten in nationale wetgeving.…
From eIDAS 1.0 to 2.0: a legal cornerstone securing the digitalisation of organisations
Digitalisation is crucial for undertakings and organisations. The call for it has been around for a while but was brought even more prominently onto the agenda during and after the COVID-19 crisis. The latter raised questions such as: how can we sign electronically whilst preserving, to the greatest extent possible, equivalence with a wet ink signature? And can documents be maintained in electronic format only?
7 steps to identify if your AI system is high-risk under the AI Act.
The new kid on the block in the artificial intelligence (AI) landscape is the AI agent, an autonomous system capable of analysing situations, making independent decisions and performing tasks without human intervention. AI agents don’t need a new prompt each time they generate a response. They get a high-level task, and figure out how to complete it. While their capabilities offer significant opportunities, the autonomy inherent in AI agents also poses significant legal challenges.
Insertion of Book 7 “Special Contracts” into the new Civil Code
On 6 December 2024, a significant new law regulating private investigations in Belgium was published, marking a substantial update to the outdated law of 19 July 1991.
The Belgian Competition Authority Steps Up Its Merger Control and Cartel Enforcement Activities
Under its new leadership, the Belgian Competition Authority is increasing its enforcement activities and launched a number of initiatives and investigations that put it at the forefront of competition law developments in the European Union.
Programme Act: Parental leave for long-term foster care as from July 2025
The legislative proposal for the federal Programme Act was introduced last week in the federal parliament and is expected to be voted on this month. One of the only employment law matters included in this first big reform of the new federal government is the introduction of parental leave for foster parents. The other employment reforms of the so-called Easter Agreement will be introduced via other legislative acts in the coming months.