Month: June 2026

What began as a competitive advantage has become an industry standard. Yet these policies have also given rise to a phenomenon that increasingly concerns retailers: the emergence of so-called serial returners, i.e., customers who repeatedly purchase and return goods in volumes and frequencies far beyond what could reasonably be expected from ordinary consumers. The issue…

According to a 2016 study by the BMA, commission fees in property sales generally range between 2% and 4% of the sale price in practice. For a property valued at EUR 390,000, this represents almost EUR 19,000 in agency fees (including VAT), in addition to registration duties and notarial fees. Although real estate agents are…

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision.  The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can be upheld. More specifically, the question…

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision. The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can…

The Advocate General addresses the question whether the withholding tax exemption under the Parent-Subsidiary Directive may be denied even where the immediate EU parent company is a genuine company and the beneficial owner of the dividends. The opinion suggests that in the case of a distribution of profits by a subsidiary to its parent company which is the beneficial owner of the dividends, there…

New binding social objective through 2042 The most significant change concerns the introduction of a new binding social objective (BSO) for the period 2026-2042. The decree stipulates that the existing social housing stock must be expanded by 50,000 additional social rental units by no later than December 31, 2042 (Article 2.23, §1 VCW). This objective…

1. Background and scope of the new obligation Directive (EU) 2023/2673, amending Directive 2011/83/EU as regards financial services contracts concluded at a distance and repealing Directive 2002/65/EC, inserts a new Article 11a into the Consumer Rights Directive. This introduces a new obligation for traders concluding distance contracts with consumers through online interfaces. Although the Directive…

Under certain conditions, this regime allows (the assets of) family businesses or (the shares of) family companies to be transferred free of donation tax or inherited at reduced inheritance tax rates (3% or 7%). As a result, the regime has become an important tool in family wealth and succession planning. As from 1 January 2026,…

While the general structure of the mechanism remains broadly consistent with previous regularisation cycles, recent administrative practice reveals a marked tightening of both the cost of regularisation and the evidentiary requirements imposed on taxpayers. Established by the Programme Law of 18 July 2025, published in the Belgian Official Gazette (Moniteur belge) on 29 July 2025, the DLUquinquies…