Author: Axel Woit
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Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques
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…
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Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Implications?
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,…
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Soil Decree Updated: Pragmatism Gains Ground
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…
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Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?
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…
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Court of Cassation clarifies: conditions attached to the renewal of a commercial lease may relate only solely to the new lease
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…
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The new rules on consumer suretyship: what will change as from 2026?
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…
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Purchase of a Sole and Principal Residence in Flanders? Stricter Conditions for the 2% Registration Duty as of 1 January 2026
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…
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We are pleased to announce several important developments that will further strengthen Andersen in Belgium’s M&A and commercial law capabilities as of January 2026.
With more than 25 years of experience, Dirk has built a strong reputation in commercial law, corporate law, M&A and dispute resolution, advising businesses on complex matters. In addition to his registration with the West Flanders Bar Association, Dirk is also a member of the Brussels Bar Association. In 2024 and 2025, Dirk was recognized…
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Court of Cassation confirms the personal disciplinary liability of each individual real estate agent, including those operating within a real estate group
The case concerned the scope of the disciplinary liability of a real estate agent practicing within a larger real estate group. The Court expressly confirmed a cornerstone of Belgian professional disciplinary law: any natural person registered as a real estate agent with the Belgian Institute of Real Estate Agents (BIV / Institut Professionnel des Agents…
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Construction Law & Liability of the Architect
Facts in a nutshell In this case, a building owner, assisted by an architect, had entered into a construction contract with a contractor who did not have the required access to the profession. The construction contract was therefore declared null and void. The building owner argued that the architect was liable because he had failed…