Legal reforms, deadlines and regulatory changes affecting Belgian businesses.
15 articles
EU AI Act for Belgian SMEs: application timeline 2025-2028 after the Digital Omnibus, risk-based obligations and penalties, explained for small business owners.
Cayman tax in Belgium: structures covered, the 30% rate, reporting duties, and what changed after the 2024 reform and the 2025 Constitutional Court ruling.
Joint liability of company directors in Belgium: withholding tax, VAT and social security debts. Conditions, presumptions of fault and how to protect yourself.
UBO register penalties in Belgium: the administrative fine amounts, the Treasury's control procedure, and the practical risks for directors who fall behind.
GDPR in Belgium: what a small business must do (records of processing, DPO, security), what fines the DPA can impose, and how to reach compliance.
Failure to file annual accounts in Belgium: NBB late-filing surcharge, CBE deregistration, judicial dissolution and fines. What awaits a late-filing director.
Judicial reorganisation (PRJ) in Belgium: procedure types, creditor protection, large-company voting rules and the key changes of the September 2023 reform.
CSRD transposed into Belgian law in December 2024: which companies must comply, the revised timeline after Stop-the-Clock and what Omnibus I changes for SMEs.
Cross-border company mobility in Belgium: the law of 25 May 2023 covers cross-border transformations, mergers and divisions under the CSA. Procedure, notary role and shareholder rights.
Liquidation reserve SRL Belgium: 10% separate contribution, waiting period cut to 3 years since July 2025 and rate raised to 9.8% since 11 June 2026.
Belgian capital gains tax on financial assets: 10% rate, €10,000 annual exemption, three applicable regimes, reporting and deadlines in 2026 for individuals and the self-employed.
Mandatory electronic invoicing in Belgium: who is concerned, Peppol format, exemptions and steps to be compliant since January 2026.
Arizona 2026 tax reform: PIT brackets, NISSE contributions, capital-gains tax and measures already in force for Belgian self-employed people.
Social aids in Belgium: the integration income (RIS) and the CPAS, regionalised family allowances, and housing and energy aids, clearly explained.
Unemployment in Belgium: the role of the ONEM, the conditions to receive benefits, the steps and the tremplin-indépendants scheme, explained.