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By Peter De Ryck, Jane Murphy
On 20 December 2010, the Belgian Government ratified the new Act on the exercise of shareholders’ rights in listed companies (the Act), which provides for the transposition of Directive 2007/36/EG.
By Caroline Kempeneers, Geert De Neef
The European Court of Justice is of the opinion, in its Dijkman verdict from July 1, 2010, that no municipal taxes can be levied on foreign source interest and dividend income, because residents who receive Belgian source interest and dividend income (or who use a Belgian go-between financial institution for the payments) are not imposed such an additional municipal taxation.
By Yves Thiery
In Belgium, until now, differences in premiums and benefits in life insurance have been permitted by the Act of 21 December 2007.
By Caroline Kempeneers, Geert De Neef
At the end of 2010, Belgium introduced a new transparency obligation for Belgian companies and permanent establishments to report in their annual tax return all payments exceeding 100,000 EUR on a yearly base made to tax havens (art. 307, §1, al.3 ITC).
By Caroline Kempeneers, Geert De Neef
When the Belgian Constitutional Court pronounces a judgment, in response to a preliminary question, whereby it finds a Belgian (tax) law unconstitutional, every citizen has the right to bring the law before the Constitutional Court again to have it declared null and void.
By Caroline Kempeneers, Geert De Neef
The so called "notional interest deduction" (NID) was introduced a couple of years ago to encourage companies to finance themselves with equity instead of debts by allowing companies a "fictional" or "notional" interest deduction on their equity.
By David Haverbeke
On 16 August 2011, the Flemish Decree of 8 July 2011 modifying the Law of 10 March 1925 on the distribution of electricity and the Energy Decree of 8 May 2009, was published in the Belgian Official Journal.
By Pelin Ildeniz
From 1 January 2012, when you terminate an employment contract you will always have to look and see whether the agreed commencement of the employment contract was before or after that date in order to ascertain what rules apply.
By Jan Hofkens, Alexander Vandenbergen
The Belgian federal parliament governs employment law. Employer/employee relations are mainly governed by labour law, collective bargaining agreements (CBAs) (please see question 1.4), work regulations (company level) and individual employment contracts.
By Jan Hofkens
Lydian is a leading full-service, independent Belgian law firm. Counting 70 lawyers to date, Lydian has a very strong reputation in capital markets, finance, energy, pensions, insurance, real estate and PPP related transactions.