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Fiscaal regime auteursrechten voor software: rulingdienst verduidelijkt timing
Since January 1, 2026, software has once again fallen under the Belgian tax regime for copyright, allowing compensation for software copyright transfers or licenses to be taxed at a favorable 15% rate under certain conditions. Companies interested in applying this regime must carefully document qualifying works, creative time spent, and ensure proper contractual arrangements, though social security contributions remain applicable despite the fiscal advantage.
Belgium Tax
ML
Monard Law
Article
EU KIDS Act: 5 Things You Need To Know
The EU Commission has unveiled a comprehensive proposal for the EU KIDS Act, introducing graduated age restrictions on children's social media access and extensive design limitations for online services. If enacted, the regulation would prohibit children under 15 from opening social media accounts on platforms with "risky features," while imposing strict functionality requirements and age assurance obligations across the digital ecosystem.
European Union Media & IT
SM
Slaughter & May
Article
EU General Court Upholds The Prohibition Of Booking/eTraveli
The EU General Court's landmark judgment in Booking Holdings v Commission marks a pivotal shift in merger control enforcement, validating the European Commission's authority to block conglomerate mergers based on ecosystem strengthening and market contestability concerns. This decision establishes that even marginal market share increases in adjacent markets can justify prohibition when they entrench dominance and reduce competitive dynamics.
European Union Anti-trust
W
WilmerHale
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