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 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.

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.

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

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.

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

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.