Month: March 2026

The law redefines the interaction between the reduced VAT rate applicable to the sale of works of art, collectors’ items and antiques and the special margin scheme. Framework prior to the reform and issues relating to distortions of competition Before the entry into force of the Law of 19 December 2025, the reduced VAT rate…

As from assessment year 2026 (i.e. for financial years closing on 31 December 2025 or later), the minimum annual gross remuneration required for company directors will increase from EUR 45,000 to EUR 50,000. Reminder of the Principles The standard Belgian corporate income tax rate is 25% and applies to the company’s entire taxable profit. However,…

1. Background The impetus for these amendments lies in concrete implementation issues within the existing soil policy framework. In practice, it has become clear that the guideline values for soil quality, within the context of soil remediation policy, may in some cases be lower than the actual background concentrations present in the soil, notably for…

Proposed measures The marital quotient, which applies to married couples and legally cohabiting partners, currently allows up to 30% of the professional income of the higher-earning partner to be notionaly attributed to the other partner where the latter earns little or no professional income. This attribution is, however, subject to a cap (€13,460 for assessment…

Facts A comercial tenant submitted a timely application for lease renewal.In addition to proposing new lease terms for the following period, the application also included an additional reduction of the rent for the period already in progress.The appellate court held that such a condition did not affect the validity of the renewal application. Ruling of…

We refer in this respect to our article: “Suretyship under the new Book 9 of the Civil Code: a trusted safeguard, clearly and modernly defined as from 1 January 2026.” This article focuses on a specific and practically important aspect of the reform: the protection regime for consumers who grant personal security. It complements the…

As from 1 January 2026, these conditions have been tightened. The Flemish legislator aims to ensure that the reduced rate is reserved for buyers who will effectively and durably occupy the property as their principal residence. In addition, certain commonly used planning structures – such as the split purchase – will be excluded. On 10…