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On 1 September 2026, Belgium’s new Criminal Code entered into force. In parallel, many specific criminal laws have been amended to align with the new general criminal law framework. This includes Belgium’s Economic Sanctions Law, which governs the implementation of restrictive measures adopted by the Council of the European Union.
The reform also implements Directive (EU) 2024/1226, which aims to strengthen and harmonise the enforcement of EU sanctions across the Union. The new Economic Sanctions Law introduces more detailed rules on enforcement powers, administrative penalties and criminal sanctions.
Broader enforcement powers
The new Economic Sanctions Law provides that specific authorities may be designated as competent for the enforcement of EU sanctions. Although the implementing Royal Decree has not yet been adopted, existing designations, including the designation of the Treasury as competent for financial sanctions, are expressly maintained until new executive measures are adopted. The new Economic Sanctions Law also sets out a more detailed list of investigative powers available to designated authorities and their personnel. These include the power to interview suspects and witnesses, seize documents and goods, seal premises and conduct on-site inspections. Home searches remain outside the powers of these authorities and continue to fall within the exclusive competence of the investigating judge under the general rules of criminal procedure. Ultimately, the new Economic Sanctions Law allows for the set-up of a dedicated sanctions investigation team in Belgium.
Although self-disclosure does not provide immunity, it is taken into account as a mitigating factor in determining both administrative and criminal fines and penalties. Moreover, the Whistleblower Act has been amended to extend whistleblower protection to those reporting sanctions violations. Both developments are designed to promote cooperation with the authorities.
Higher administrative fines
Under the old Economic Sanctions Law, administrative fines of up to EUR 2.5 million could be imposed for violations of EU sanctions. The new Economic Sanctions Law significantly increases the maximum fine levels. Natural persons may face administrative fines of up to EUR 5 million. For legal entities, the maximum administrative fine increases to EUR 25 million. A separate administrative fine may also be imposed on directors or managers who were involved in the sanctions infringement.
The new Economic Sanctions Law also clarifies the criteria that must be considered when determining the amount of an administrative fine. These include the gravity of the infringement, the level of involvement and financial capacity of the person or entity concerned, any benefit obtained from the infringement, damage caused to third parties, cooperation with the authorities and previous violations. Importantly, criminal enforcement, including criminal enforcement concluded by way of settlement, precludes the imposition of an administrative fine for the same infringement.
Stricter criminal penalties
Under the old Economic Sanctions Law, violations of EU economic sanctions may result in imprisonment of up to five years and fines of up to EUR 250,000 for natural persons, and fines of up to EUR 1.2 million for legal entities. Under the new Economic Sanctions Law, penalties for natural persons are coordinated with the new Criminal Code as a category 3 penalty, confirming potential imprisonment of up to five years. In addition, by way of derogation from the general Criminal Code framework, a fine of up to EUR 2.5 million or an amount equivalent to the value of the items or assets involved in the violation may be imposed. As a general rule, criminal liability requires intent. However, for violations involving the export of military items or dual-use items, gross negligence may be sufficient to establish criminal liability.
For legal entities, the new Economic Sanctions Law introduces a specific regime that departs from the general rules of the new Criminal Code. Intentional violations of information and notification obligations may be punishable by fines of up to EUR 37.5 million. Most other intentional violations of EU economic sanctions may ultimately be punishable by fines of up to EUR 187.5 million. In practice, the actual amount of any fine will depend on the circumstances of the case, including mitigating factors. Any fine imposed must also remain compatible with fundamental rights, including the guarantees set out in Articles 6 and 7 of the European Convention on Human Rights.
Key takeaways for businesses
The new Economic Sanctions Law materially strengthens and broadens the enforcement framework and subsequently increases sanctions-related exposure for businesses operating in or from Belgium. While criminal enforcement will generally require intent, companies should also take into account the expanded administrative enforcement regime. Non-intentional compliance gaps may still give rise to significant administrative fines, particularly as competent authorities will have access to broader investigative powers and a more structured enforcement framework.
Businesses should therefore ensure that sanctions compliance is embedded in their broader risk-management framework. In practical terms, this means regularly screening customers, counterparties and transactions, documenting decisions in higher-risk or uncertain cases, keeping sanctions policies and procedures up to date, and ensuring that these procedures are effectively implemented through clear internal responsibilities and appropriate training.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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