Belgium: Government, Public Sector

La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000

The EU is now taking concrete steps to build a European Defence Union. The current defence policy environment is characterised by the ambition to strengthen the competitiveness and innovative capacity of the European defence industry by deepening cooperation and building an internal market for military equipment and defence services.

Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and

The European Commission's 2026 State of the Union address signals a fundamental shift in EU policymaking, intertwining economic security with technological leadership and climate resilience. President von der Leyen's proposal for an unprecedented "associate membership" with Canada could establish a new framework for strategic partnerships beyond traditional enlargement. These developments carry significant implications for businesses navigating Europe's increasingly interconnected policy landscape.

A Belgian Constitutional Court has referred critical questions to the Court of Justice of the European Union regarding the validity of the Undertaxed Profits Rule (UTPR) under the EU Pillar Two Directive.

The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.

A Belgian court has suspended a €750 million casino concession after the contracting authority failed to include mandatory Foreign Subsidies Regulation notification requirements in its tender procedures. The ruling demonstrates that national courts are prepared to directly enforce FSR compliance obligations in public procurement, potentially creating new enforcement dynamics similar to those seen in State aid cases.

The Belgian Council of State has issued a landmark judgment clarifying the obligations of both contracting authorities and tenderers under the EU's Foreign Subsidies Regulation in public procurement procedures. This ruling addresses a high-value casino concession dispute and establishes critical compliance requirements that could invalidate awarding decisions if not properly followed.

The Belgian Council of State has issued a landmark ruling on the Foreign Subsidies Regulation (FSR), clarifying the obligations of both contracting authorities and bidders in public procurement procedures exceeding €250 million. This decision arose from a dispute over Brussels' casino concession and establishes that FSR compliance is mandatory regardless of whether procurement documents explicitly mention it, with non-compliance rendering award decisions unlawful.

The Court of Justice of the European Union has issued a landmark ruling on whether political parties can use reputable trademarks for parody or campaigning purposes under EU trademark law. The case examines a Belgian political party's IKEA-themed immigration campaign and establishes new criteria for balancing trademark rights against freedom of expression. National courts must now weigh multiple factors including intent, contribution to public debate, and potential brand damage when assessing such uses.

The Court of Justice of the European Union has delivered a landmark ruling on whether political parties may invoke freedom of expression to justify using reputed trademarks in their campaigns. When Belgian political party Vlaams Belang adopted the IKEA trademark for its immigration reform programme, Inter IKEA Systems challenged the use, forcing European courts to balance intellectual property rights against fundamental freedoms. The judgment establishes a nuanced framework requiring case-by-case assessment

The Court of Justice of the European Union has ruled on whether political expression and parody can justify the unauthorized use of a reputed trademark, examining the balance between intellectual property rights and freedom of speech. The case arose from a Belgian political party's immigration campaign that adopted IKEA's branding without permission, prompting Inter IKEA to bring infringement proceedings.