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Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and

A Belgian court has ruled that arbitration clauses in international franchise agreements can override local franchisee protections, even when disputes involve Belgium's Pre-Contractual Information Act. This landmark decision extends earlier Supreme Court precedent and fundamentally shifts how protective legislation interacts with contractual dispute resolution mechanisms in cross-border franchise relationships.

Rule 296.3 RoP is to be understood to mean that, after stayed proceedings are resumed, the applicable time limits continue to run from the date of the order resuming the proceedings, taking into account the time limits that had already expired prior to the stay of the proceedings.