Legal Eubdate

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Dissolution or liquidation of a legal person in the course of criminal proceedings: (in)admissibility of the criminal proceedings?

The Act of 18 March 2018 amending a number of provisions of criminal law, criminal procedure and procedural law in general sought to address...
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Ruling Commission confirms tax-free cash payment as a hedging technique for stock options

In a recently published decision, the Ruling Commission has stated that the tax due upon granting of stock options can be compensated for by...
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Is your company borrowing to pay out dividends or finance capital decreases? Beware: the taxman is watching you…

During the past four years, the special tax inspectorate has chosen a couple of test cases where companies were borrowing in order to...

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New initiatives from the European Commission on sustainable finance

On 24 May 2018, the European Commission published three proposals for regulations aimed respectively at introducing (i) a taxonomy to...
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Provision of payment services under the Belgian PSD2 Act

The Act of 26 March 2018 regarding the legal status and supervision of credit institutions and electronic money institutions, access to the...
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"Cash for car" in pole position

An Act adopted on 30 March 2018 – with retroactive effect as from 1 January 2018 – offers employers the option to introduce a mobility...