European Union: Inward/ Foreign Investment

Foreign direct investment screening rules in Belgium and the EU create uncertainty for investors, particularly in technology deals. This analysis examines when asset transfers involving intellectual property...

The tax reform that came into effect in January exemplifies how legal change can simplify, clarify, and enhance certainty without fundamentally altering the system. The reform addressed key areas where uncertainty had previously existed, particularly in relation to corporate tax treatment and compliance expectations, providing clarity on grey areas that could create doubt for companies operating on the island. Rather than overhauling the entire tax system, the reform focuses on certainty and reliability.

On 4 March 2026, the European Commission proposed a Regulation that would, for the first time, make European origin and low-carbon content formal conditions for access to public procurement...