Tim Dausy

Antwerp

Legal Advisor | Partner Tax & Legal

03 320 20 42
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AI in your company: five key considerations for responsible acceleration

AI in your company: five key considerations for responsible acceleration

AI offers companies opportunities to work more efficiently, but at the same time requires clear agreements regarding data, human oversight, employee wellbeing, contracts and governance. Discover five key considerations for using artificial intelligence responsibly within your organisation.

Tim Dausy
| 8 min read | 09 Sep 2026

Belgian Director Liability: New Civil Code Removes Key Protections as from 2025

Legal

As of January 1st, 2025, company directors in Belgium are facing significantly increased liability exposure due to the adoption of Book 6 of the New Civil Code. This reform has abolished two long-standing protective principles that previously shielded directors from direct claims by contractual partners of the company they govern.

Tim Dausy
120sakineyilmaz
| 10 min read | 10 Jun 2025

Liquidation reserves: asymmetric allocation with mixed shareholder profiles creates new tax opportunity

Tax

The article discusses how SMEs can reduce the tax burden on dividend distributions by reserving profits in a liquidation reserve. It discusses the benefits of the asymmetric allocation of this reserve where there is a mixed shareholder profile, enabling different share classes to be created to optimise tax benefits. The Tax Ruling Committee has confirmed that this approach is not considered to be a form of tax abuse. With a timely amendment to the articles of association, companies with mixed shareholder profiles can make the most of the liquidation reserve.

Bart Verstuyft
Tim Dausy
| 3 min read | 03 Jun 2025
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Tim Dausy

Legal Advisor | Partner Tax & Legal

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