
Judicial reorganisation in Belgium: 2026 guide
Judicial reorganisation (PRJ) in Belgium: procedure types, creditor protection, large-company voting rules and the key changes of the September 2023 reform.
Legal reforms, deadlines and regulatory changes affecting Belgian businesses.
9 articles

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.