News

The Omnibus I package, the outcome of a simplification process launched in 2025, raises the thresholds for CSRD application and postpones certain deadlines. The state of Belgian transposition must be confirmed; the information below is current as of 21 October 2026.

The new Criminal Code enshrines ecocide among its new offences. Scope, limits and uncertainties of application for companies.

The notion of road homicide reshapes the criminal treatment of fatal traffic accidents. An outline of what it targets and of the necessary caveats.

The new Criminal Code entered into force on 1 September 2026, replacing the framework inherited from 1867. An overview of the main changes, subject to case-by-case verification.

The FIFA Football Agent Regulations (FFAR) reshape the intermediary profession, though several of its core provisions remain contested and partly suspended by ongoing litigation.

In its judgment of 4 October 2024 (C-650/22), the Court of Justice of the European Union held that several FIFA transfer rules were contrary to EU law. FIFA has since announced revised regulations, with an entry into force reported for 1 January 2027.

The paid athlete falls under a partly specific contractual, social-security and tax framework. The applicable thresholds, rates and regimes must be verified each year against official sources.

Match-fixing sits at the crossroads of criminal law, gambling regulation and sporting integrity. Belgium relies on the Council of Europe’s Macolin Convention and on a national coordination platform.

A company and its directors may face prosecution for the same facts. Attribution, penalties and conflicts of interest require separate assessment.

Structuring a Belgian company director's remuneration involves a complex trade-off between direct pay, dividends and benefits in kind, within a tax framework that keeps evolving.

Structuring a Share Purchase Agreement under Belgian law relies on precise contractual representations and warranties, a tailored indemnification mechanism and, where relevant, an earn-out clause, rather than on the default statutory guarantees of the Civil Code alone.

Before acquiring a Belgian SME, a structured due diligence review helps identify legal, tax, employment, contractual and environmental risks that may affect the value or viability of the transaction.

FSMA checks on the AMLCO function fall within the framework of the Act of 18 September 2017 and rely on a risk-based approach, the general logic of which regulated entities should understand without relying on an invented fixed official checklist.

The unilateral closure of a bank account by a Belgian bank, whether affecting an individual or a business, is governed by a precise contractual and regulatory framework that opens specific remedies, including recourse to the Ombudsfin mediator.

FIFA's Regulations on the Status and Transfer of Players strictly frame the calculation and payment of training compensation and the solidarity contribution — a mechanism Belgian clubs cannot overlook when an international transfer occurs.

Check the legal authority, preserve records and organise the defence: a search requires immediate decisions without obstructing the investigation.

Challenging a tax assessment notice requires compliance with precise formal requirements and a strict deadline set by the Income Tax Code, failing which the objection may be declared inadmissible.

The Act of 26 April 2024, transposing Directive (EU) 2022/2555, imposes a reinforced cybersecurity framework on Belgian companies qualifying as essential or important entities, under the supervision of the Centre for Cybersecurity Belgium. The obligations have applied since 18 October 2024.

Since 1 January 2025, Book 6 of the Civil Code has overhauled Belgian extra-contractual liability law. Two major developments — the end of the auxiliary's quasi-immunity and the removal of the prohibition on concurrence — call for a review of companies' contracts and insurance policies.