Belgium: Corporate and Company Law

The European Commission has launched a public feedback period on revised European Sustainability Reporting Standards that would dramatically reduce mandatory data points by over 60% and reporting costs by more than 30%.

A new EU Directive on anti-corruption will require significant changes to national laws across Belgium, Germany, Italy, France, Poland and the Netherlands. This analysis examines the specific legislative amendments each jurisdiction must implement, from new criminal offenses and penalty regimes to corporate liability frameworks. Poland faces the most substantial overhaul, while other member states will need moderate adjustments to align with the Directive's requirements.

The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.

Book XIX of the Code of Economic Law ("CEL") relates to consumers' debts. It came into force on 1 September 2023. This two-year-old reform remains relatively unknown, and its significant scope and consequences...

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

In 2024 and the first half of 2025, Belgian M&A activity has shown gradual signs of recovery compared to 2023. While inflationary pressures and elevated interest rates in mid-2024 and early 2025...

On 10 September 2025, the Belgian Competition Authority (the BCA) published a communication clarifying the conditions under which pharmaceutical companies may exchange information...

The Belgian federal government is looking to implement a new tax on capital gains realised on financial assets that is due to enter into force on 1 January 2026.

On 2 July 2025, the General Court of the European Union confirmed that transactions below the EU merger filing thresholds may be referred upward to the European Commission...