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Due Diligence Requirement Only Applies to Certain High-Risk Sectors From 1 January 2026 This legislation applies to any domestic or foreign company that is directly or indirectly involved in the activities listed below that are carried out in the Flemish Region. In other words, it makes no difference whether you use the services of a Belgian or a foreign contractor or subcontractor: the legislation applies as soon as activities are carried out in the Flemish Region.

For legal advice, Fabrizio Santoro, Financial Director at Facilicom, maintains short lines of communication with Grant Thornton. In “On a roll”, he tells us more about their partnership.

"Flanders is introducing stricter rules on chain liability in the event of illegal employment from 2026. Contractors and principals are to become criminally liable if they do not sufficiently check whether their subcontractors employ foreign workers legally. The new legislation imposes an extensive due diligence requirement, with mandatory documentation and an obligation to report to the social inspectorate. Non-compliance can lead to heavy fines or imprisonment."

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.

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.

Communication is key. Starting the conversation during your lifetime and making clear agreements with your heirs will in many cases mean that conflicts are avoided. In this article, we look at a number of tools for starting the conversation and documenting a number of agreements in a family context.

In a world where technology is finding its way into every area of our daily lives, companies are faced with the challenge of integrating innovative solutions without compromising their employees’ privacy. Biometric time recording such as the use of fingerprints is an efficient way to keep track of employee attendance. The crucial question, however, is how this technology fits in with the strict rules of the General Data Protection Regulation (GDPR). In this article, we discuss the legal aspects of the use of biometric data in the workplace in light of a recent case.

The importance of corporate compliance: peace of mind in a complex legal landscape

‘Find out about the specific rules on language use in employment documents in Belgium. Discover how places of business and regional language requirements affect employment contracts, work regulations and more.’

Be careful if you gift the bare ownership of your company’s shares to your children but are still counting on the liquidation reserves you have formed

What new measures does your company have to take into account in 2025? Social dumping not only puts pressure on employees but also disrupts fair competition among businesses. In this article, you can read about the latest measures that compel businesses to respect social standards and thereby create a level playing field in the struggle against exploitation and unfair competition. Is your company’s business model compliant with the new rules of the game?

From 1 January 2025 Flanders is to tighten up the regulations governing sequential liability in the event of illegal employment. Read about the new duties of care for contractors, the extension of scope to include the self-employed, and the possible severe sanctions in the event of infringements

IMPORTANT INCREASE OF THE PERSONAL LIABILITY OF DIRECTORS, SUBCONTRACTORS AND EMPLOYEES! On February 1, 2024, Book 6 of the New Civil Code was approved by parliament. This new book reforms Belgian extra-contractual liability law. The increase of the liability of 'auxiliary persons', such as directors of companies and associations, subcontractors and employees, is particularly striking. For these individuals, it is crucial to proactively take measures to protect against potential future claims that may be brought against them.

Discover the new rules on financial subcontracting in the construction, meat and house removal sectors from 2025. Find out how this legislation tackles social dumping and what sanctions apply.

Quentin Herbinaux asked for Grant Thornton’s financial advice in order to professionalise chemical company Dequachim. In ‘On a roll’ he shares his experiences.

The new 2024 legislation on private investigations brings significant changes, including mandatory licenses, stricter data protection, and integrity standards. Find out how the new law affects private investigators, HR departments, and compliance teams.