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From 1 January 2026, Belgium is introducing a capital gains tax on certain financial assets; find out who is affected, which assets and transactions are affected by this regime, and what rates and exemptions apply.
Since 1 January 2026, e-invoicing via Peppol has been mandatory for Belgian B2B invoices. Find out what this means for your software, VAT deductions and contracts, what exceptions apply, and how to avoid fines of up to €5,000.
“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2026 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”
Many entrepreneurs only pay attention to legal formalities when a bank requests additional documentation, an inspection is announced or a publication urgently needs to be filed. Understandably so, as running a business is first and foremost about customers, employees and growth. In practice, however, we increasingly see that these administrative obligations have a direct impact on companies’ day-to-day operations. Recent developments concerning JustAct, UBO registrations and registrations in the Crossroads Bank for Enterprises (CBE) show that public authorities are placing an ever-greater emphasis on digitalisation, transparency and data quality. Companies that get their compliance in order today not only avoid problems tomorrow, but also build trust with banks, investors, customers and other stakeholders.
A machine may appear to function properly on delivery, only to fail a few months later. How can you establish whether the defect was already present at delivery? If rented offices no longer meet the requirements for their agreed use, what can the tenant expect? And when a project stalls because the parties disagree about who had to provide key information, who bears responsibility for the resulting delay of the project? These are familiar business situations, but the rules governing them have traditionally been spread across different parts of the law. Book 7 of the Belgian Civil Code brings together and modernises many rules on a broad range of specific contracts, including sales, leases and services, as well as other specialised contracts. It goes beyond reorganising existing legislation: it also clarifies the responsibilities of the parties and changes certain rules on conformity, risk, acceptance and time limits.
Europe does not have to choose between speed and trust. The real challenge is to apply AI governance proportionately, so that low-risk applications can be deployed quickly while higher-impact applications are subject to appropriate oversight. Artificial intelligence is fundamentally changing how organisations operate. AI can summarise documents, prepare analyses, automate repetitive tasks and give employees faster access to relevant information. The potential efficiency gains are clear: less time spent searching for and processing information, and more time available for interpretation, advice and decision-making.
A whistleblowing report arrives. There is a suspicion of fraud, misuse of confidential information or another potential breach of internal rules. HR, Compliance or Legal needs to understand what happened, and quickly. For many organisations, the natural next step would be to start gathering information, interview the people involved and establish the facts. But there is now another question that should be asked before the investigation begins: Does the Belgian Private Investigation Act apply, and is the organisation prepared for it. This question is becoming particularly important as 16 December 2026 approaches.
Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are used by the entity’s chief operating decision maker (CODM). Given this, IFRS 8 ‘Operating Segments’ provides the guidance to preparers on this area.
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB). These changes have the potential to significantly impact the presentation of a complete set of financial statements, and 2026 is no different.
IFRS 16 ‘Leases’ is a standard that impacts most reporting entities that apply IFRS Accounting Standards and are involved in leasing assets and can have a substantial impact on the financial statements of lessees of property and high-value equipment. Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the accounting for lease payments.
For companies whose financial year does not coincide with the calendar year, or when preparing interim financial statements, calculating provisions for holiday pay and the thirteenth-month bonus is often an underestimated area of attention. At 31 December, companies can generally rely on calculations provided by their social secretariat. An interim closing, however, requires a more nuanced approach. Simply pro-rating the annual provision does not always provide an accurate picture of employee-related liabilities.
The European AML landscape is changing fundamentally. With the creation of the Anti-Money Laundering Authority (AMLA) and the introduction of the new Anti-Money Laundering Regulation (AMLR), financial institutions are entering a more harmonised and outcome-driven regulatory environment. The AMLR will apply directly across the EU, while AMLA will drive greater supervisory consistency and convergence.
On 30 September 2026, the Flemish Government presented its September Declaration, introducing a package of measures that may directly affect households, prospective buyers and businesses from 2027 onwards. The most notable tax measure is the announced increase in the sales duty on the purchase of a sole own home. In addition, changes have been announced regarding service vouchers, inheritance tax, the Growth Package and Flemish support measures. Most measures still need to be translated into concrete legislation.
Since 1 January 2026, new rules have applied which are intended to help prevent long-term incapacity for work and strengthen the return to work process. Discover them here.
Reintroduction of the Copyright Regime in the IT Sector: What Does This Mean in Practical Terms?
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.
Digital transformation is not just about implementing new software. Grant Thornton helps organisations improve processes, connect systems and turn technology into reliable data, stronger reporting and better business decisions.
A shareholders’ agreement helps family-owned SMEs to clearly set out in advance arrangements regarding roles, decision-making, dividends, share transfers, succession and exit strategies.
Family governance helps entrepreneurial families to establish clear agreements in good time regarding assets, shareholdings, succession and expectations. A family charter and structured meetings can prevent conflict and strengthen long-term harmony.
