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On 12 June 2017, the Belgian VAT authorities published circular letter n° 2017/C/36 which provides guidance on the application of the VAT exemption for insurance and reinsurance transactions as described in article 44, §3, 4° of the Belgian VAT Code. As of 1 January 2018, the VAT exemption for insurance transactions will no longer be applicable to claims settlement services provided by a third party in the name and on…...

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On 18 May 2017, the Belgian Federal Parliament adopted a new Act on actions for damages for competition law infringements (the “Competition Law Damages Act”).[1] The Competition Law Damages Act transposes  Directive 2014/104/EU (the “EU Damages Directive”) into Belgian law, which aims to make it easier for victims of competition law infringements to claim damages for the harm they suffered.[2] The Competition Law Damages Act was published in the Belgian…...

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Congratulations to Christian Chéruy on being recognized by Best Lawyers™ as the 2018 Tax Law “Lawyer of the Year” in Brussels. This represents an outstanding achievement as only a single lawyer in each practice area in each community is honoured as “Lawyer of the Year”. We are also particularly happy to inform you that 10 partners from Loyens & Loeff were included in the 8th Edition of The Best Lawyers™…...

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Koen Panis was a speaker on the study day of the University Leuven regarding the introduction of the new act on movable security. Interesting speakers and good crowd! The written contribution by Koen Panis and Robbert Jacobs on the interaction between the Financial Collateral Act and the new regime on pledges can be found in the book published in relation to the study day....

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Als ondernemer binnen een KMO staat u elke dag voor de meest uiteenlopende kansen en uitdagingen: optimalisatie arbeidsverloning, complexe contractbepalingen, veranderende vennootschapsbelasting, mogelijke overnames… De dagelijkse realiteit van de bedrijfsvoering zit vol vragen waar u niet altijd een antwoord op weet. Loyens & Loeff ondersteunt u en uw onderneming op fiscaal en juridisch vlak, met een geïntegreerde aanpak; alles onder één dak. Om u wegwijs te maken, hebben wij een…...

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Trap net als vele andere werkgevers, je werknemers naar een gezondere, snellere en handiger vervoersmiddel. Laat de (elektrische) fiets een prominente plaats krijgen in uw bedrijf! Om het fietsgebruik te stimuleren heeft de wetgever voorzien in tal van (para)fiscale incentives. Hieronder lijsten wij kort de parafiscale en fiscale behandeling op van de elektrische fiets. Vooreerst is het zo dat de (para)fiscale incentives die gelden voor de gewone fiets gelden ook…...

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The European Commission’s Regulatory Committee on Medical Devices has adopted a Commission Decision on the qualification of cranberry products. According to the Decision, cranberry products do not fall within the definition of medical devices set out in the Medical Devices Directive.   The European Commission’s Regulatory Committee on Medical Devices has adopted a Commission Implementing Decision on the qualification of cranberry products. The Decision states that products “whose principal intended action,…...

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On 29 May 2017 the Belgian VAT authorities published circular letter n° 2017/C/32 to clarify the VAT treatment of: business gifts; samples; promotional items; occasional gifts for staff or their children; goods that are donated by a taxable person to victims of a disaster; and food surpluses that are donated by a taxable person to food banks (merely a reference to existing administrative rules). The circular letter provides a definition…...

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From 18 April until 5 May 2017, Loyens & Loeff carried out a survey in order to better understand how companies are preparing for the entry into force of the EU General Data Protection Regulation “GDPR”, applicable as from May 25, 2018. Thanks to the great response that we received, we were able to identify gaps as well as the biggest challenges that companies are facing in preparation for the GDPR.…...

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In a recently delivered judgment in Case C-339/15, the Court of Justice of the European Union found that the Belgian legislation prohibiting in strict and absolute terms any advertising with regard to the provision of oral and dental care services is incompatible with the EU law. The case concerned a Belgian general dental practitioner accused of having, during the period from 2003 to 2014, advertised the dental services he provided…...

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This publication is only available in Dutch.  ...

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Last weekend’s cyber-attack has caused significant technical and operational problems worldwide. And while the main issue in these cases is of course IT-security, such attack also gives rise to important legal / data protection issues that should not be neglected. What is everyone talking about? Over the past weekend, IT-systems around the world were hit by a highly-effective ransomware-attack labelled “WannaCry”, disabling entire computer systems and databases and in some…...

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This seminar for intermediaries will focus on the introduction of a UBO-register in Belgium, the Netherlands & Luxembourg pursuant to the 4th EU Anti Money Laundering Directive. The seminar will address the challenges that private clients in these jurisdictions will be faced with, but shall also cover options (including Switzerland) that clients still have to protect their privacy. The seminars given in Belgium, the Netherlands and Luxembourg will have the same…...

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On 31 May 2017, Caroline Docclo will chair the FEB / VBO annual seminar “The implementation of BEPS measures aimed at tax treaties by the Multilateral Instrument”. She will also talk about the changes to the definition of permanent establishment. Click here to view the programme....

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On Thursday 8 June 2017 the Loyens & Loeff Belgium's Tax and IP teams jointly organise the seminar: The new Belgian Innovation Income Deduction:  How to get the most out of it? In order to guide you through the essential characteristics of the new Innovation Income Deduction  (IID) and the fundamental changes compared to the old Patent Innovation Income Deduction (PID), Loyens & Loeff’s tax and IP teams are joining…...

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1  History of the tax shelter for equity investments in starting companies Since mid-2015, Belgian legislation provides for a very interesting tax incentive for Belgian-resident private individuals who invest in the capital of a Belgian or EEA startup that is less than four years old. The first move was the tax shelter law of 10 August 2015, providing the framework and the many conditions for the personal income tax reduction of…...

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On 19 (London), 20 (the Hague) and 21 June (Brussels) Bert Gevers and Gerard Kreijen of our International Trade Team will speak on the latest developments and critical issues in EU and US export controls and economic sanctions. We are honored to welcome Mrs. Adjoa Linzy, senior enforcement officer at OFAC, as a keynote speaker for the events. She will join the discussions with our experts and leading industry compliance professionals.…...

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Yesterday, on 13 April, a circular letter (Dutch/French) was issued by the Belgian General Tax Administration that puts an end to a discussion that had been going on for some time with respect to the reduced valuation of stock options or warrants granted to persons who use a personal service company to deliver services. While the informal practice of applying the lower of two valuation methods for the benefit in…...

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Our colleagues Gerard Kreijen and Jochen Vankerckhoven will speak on the current state of EU/US economic sanctions at the NT Iran Logistics Seminar on 5 May at PortHouse Antwerp. Click here to view the programme.  ...

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On Tuesday 25 April 2017, the Belgian Real Estate team organises its third seminar of 2017.   The topics of this seminar will be: European Directives and their implementation in Belgium: ATAD and SAAR under the Parent/Subsidiary Directive MLI provisions on share deals Update on application Belgian GAAR to real estate transactions Transfer of split ownership Analysis of the proposal for a tax reform Speakers: Ariane Brohez and Christophe Laurent Programme 11.45…...

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Loyens & Loeff’s Real Estate Team is glad to provide you with this first edition of the booklet “Leases in Belgium”. Leases represent the future return on an investment. A good knowledge of the multiple nuances of Belgian tenancy law and of the impact that other disciplines, ranging from administrative to tax law, might have on leases, will allow investors to avoid unexpected costs and therefore will lead to optimisation…...

On 22 March 2017, the Belgian Competition Authority (“BCA”) imposed a fine of EUR 5.489.000,00 on Algist Bruggeman NV and its parent companies (“Algist”) for resale price maintenance and for hindering competition from low-price brands of fresh yeast. Algist is Belgium’s largest supplier of yeast products, supplying industrial, semi-artisan and artisan bakeries. It sells its products directly to large industrial bakeries, but for semi-artisan and artisan bakeries it sells through…...

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Loyens & Loeff is helping to support the non-profit association Stop Darmkanker (‘Stop Colon Cancer’) by participating in this year’s DVV Antwerp 10 Miles & Marathon 2017 held on 23 April 2017. Through their participation, Loyens & Loeff’s runners will raise money for the good cause and thus contribute to an awareness-raising campaign which could lead to an earlier identification of colon cancer. But they cannot do it alone! They need…...

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Als ondernemer binnen een KMO staat u elke dag voor de meest uiteenlopende kansen en uitdagingen: optimalisatie arbeidsverloning, complexe contractbepalingen, veranderende vennootschapsbelasting, mogelijke overnames… De dagelijkse realiteit van de bedrijfsvoering zit vol vragen waar u niet altijd een antwoord op weet. Loyens & Loeff ondersteunt u en uw onderneming op fiscaal en juridisch vlak, met een geïntegreerde aanpak; alles onder één dak. Om u wegwijs te maken, hebben wij een…...

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Since 1 July 2016, people participating in the sharing economy benefit from a new tax and social framework. The Royal Decree of 12 January 2017 (Belgian Official Gazette of 24 January 2017) was the last component required for the new legal framework to be applied. In brief, this specific regime provides for a 20% taxation on some revenues from the sharing economy after deduction of a 50% lump-sum expenses, leading…...

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In our newsletter of January 24, 2017, we informed you of the extension of the Belgian tax on stock exchange transactions (hereafter “TSET”). As from January 1, 2017, certain stock exchange transactions, entered into or carried out by intermediaries established outside Belgium, are also targeted by the Belgian TSET. Meanwhile, the tax return of the TSET has been published and the term for the submission of the tax return and…...

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On Thursday 23 March, the Belgian Real Estate team organises its second seminar of 2017. Given its central location in Europe, proximity to the North Sea and the presence of well-equipped ports and other infrastructure, Belgium is an important pole of attraction for investors in logistic properties. In particular, due to the success of e-commerce, the proportion of logistic assets has significantly increased over the last few years. Reasons are…...

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Real Estate Seminar - News from the Regions: zoning and lease On Tuesday 21 February 2017 the Belgian Real Estate team organises its first seminar of 2017. Topics will be: The special law of 6 January 2014 concerning the 6th State Reform, which entered into force on 1 July 2014, transferred the legislative competences regarding commercial lease, residential lease and agricultural lease to the Regions. Which initiatives have the Regions already taken in these matters?…...

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January 28 is international “Data Privacy Day” or “Data Protection Day”. The purpose of this day is to raise awareness and promote privacy and data protection best practices. At the occasion of Data Protection Day 2017, the Loyens & Loeff Benelux Privacy and Data Protection Team has compiled an overview highlighting the ever-increasing importance of this topic in everyday life, and the impact hereof on various industry sectors (automotive, healthcare,…...

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This seminar is given in French and Dutch.  Switch to the Dutch or French version for more information.  ...

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Thomas Chellingsworth, Dominique Vanherck, Isis De Moortel and Bram Devlies contributed the Belgian Chapter to the Oil & Gas Lexology Navigator. This online tool provides clear, concise, comparative guidance on law and regulation worldwide, relevant to the oil and gas industry. Need more information? Please contact Thomas Chellingsworth, Dominique Vanherck, or your Loyens & Loeff advisor.  Thomas.Chellingsworth@loyensloeff.com / +32 2 743 43 77  Dominique.Vanherck@loyensloeff.com / +32 2 743 43 86 Follow our Showcase…...

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Loyens & Loeff Real Estate Team shall organise the following lunch-seminars in 2017, in our offices, from 12:00 to 2:00. 21 February 2017: News from the Regions – Zoning and lease Speakers: Lien Bellinck, Martin Manzanera and Jasper Verberckmoes 23 March 2017: Investing in logistics Speakers: Christophe Laurent, France Vlassembrouck and Jasper Verberckmoes 25 April 2017: ATAD, BEPS, GAAR, MLI, SAAR and proposal for a corporate tax reform – Impact on the real estate sector Speakers: Ariane…...

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As of 1 January 2017, eight new Loyens & Loeff partners will be appointed, four of whom are based in Brussels: Nicolas Bertrand, attorney at law, member of the Family Owned Business & Private Wealth practice group Ariane Brohez, attorney at law, member of the Real Estate practice group Kris De Schutter, attorney at law, member of the Employment & Benefits practice group Koen Panis, attorney at law, member of…...

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Take a look at our Season's Greetings video here: https://www.youtube.com/watch?v=DlWYpOIZdEE    ...

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The full set of regulations relating to the Specialised Real Estate Investment Fund (fonds d’investissement immobilier spécialisé / gespecialiseerde vastgoedbeleggingsfonds) has now been approved and published. Click here to read more in this respect....

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Employment law experts Kris De Schutter (Counsel) and Marga Caproni (Counsel) have contributed an opinion paper on the proposed salary exchange for pension entitled 'Loon inruilen voor pensioen? Goed idee' in De Standaard, published on 8 November 2016. To access the article, go to destandaard.be...

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On Tuesday 25 October we held our 2016 edition of the now well-known Law Games, and we can say it was a success! 26 motivated students showed their courage and came to our office to participate in this competition. After a warm welcome with more information about L&L and then a brief workshop on how to write an impressive CV, they were split up into groups and taken to the 6 coaches…...

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Kris De Schutter (counsel, Brussels) and Danaïs Fol (associate, Brussels) spoke about "Het opstellen van het remuneratiebeleid" at ‘Gouvernance des (ré)assureurs’,  a seminar organised by CREO which took place on 14 November. For more information about the programme, click here...

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Christian Chéruy in the article "Les investisseurs n'ont pas oublié les 540 jours sans gouvernement" in l'Echo, 26 October 2016...

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Aude Mahy (counsel, Brussels) will speak about the origin of food products and future obligations with respect to labelling at 'La journée de l'Origine' in Paris, a seminar organised by Foodalim taking place on 22 November. For more information about the programme, click here  ...

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The Loyens & Loeff Brussels office is pleased to announce the arrival of our new furry friend, Pawan. Pawan is keeping our student-intern Sylvie Klinkenberg company on Mondays in our Litigation department. Pawan is training to become world’s best guide dog! Sylvie and her family reached out to the non profit association Entrevues to inquire about becoming a host family. The match was made and they embarked on a journey that will likely last one and a…...

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At Loyens & Loeff, we truly value making sure our newcomers feel at home. One of the ways we do this is through the Loyens & Loeff Academy. The L&L Academy is a comprehensive onboarding program for newcomers that takes place over several months. Consisting mainly in seminars (given by practice group or sector team leaders) or presentations from our various departments, it provides all new trainees with a good understanding…...

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On 3 October 2016 Rentel NV secured EUR 850 million in debt funding for the financing of its 309 megawatt offshore wind farm to be located in the North Sea (between Thornton Bank and LodewijkBank), approximately 40 kilometers north of Ostend (Belgium). The construction of the wind farm, consisting of 42 turbines, is expected to start in May 2017 and to be completed by the end of 2018. Rentel is…...

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Grégoire Jakhian, Mathias Lamberty and Jens de Winne contributed the Belgium Chapter to “The Securities Litigation Review”. For the PDF version of the exclusive chapter, click here . To download the whole book, click here....

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At Loyens & Loeff, we truly value making sure our newcomers feel at home. One of the ways we do this through the Loyens & Loeff Academy. The L&L Academy is a comprehensive onboarding program for newcomers that takes place over several months. Consisting mainly in seminars (given by practice group or sector team leaders) or presentations from our various departments, it provides all new trainees with a good understanding of…...

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Loyens & Loeff is pleased to be nominated for the HR Excellence Awards 2016 in the category «Best Employment Law Firm». We take advantage of this opportunity to thank you for your appreciation, this nomination resulting from a survey of 1,500 HR decision-makers and 750 CEO’s in Belgium. If you wish to support us, please click here to take part in the voting process *. It will take you less…...

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On 8 November, Stéphanie De Smedt (associate, Brussels) will participate as a panelist in a  session on “Cyber Insurance – Advantages And Disadvantages” at the LawTech Europe Congress in Brussels.  The Law Tech Europe Congress is a platform for discussion, networking and learning with respect to the legal and tech challenges faced by professionals in law and technology today.  For more information, please go to the LawTech Europe website...

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On Friday 9 August, our employment team enjoyed an exciting evening of athletics at the Memorial Van Damme with some of their clients. The event was definitely a hit: impressive athletic performances from world-class champions and olympic medalists, a delicious walking dinner and, most importantly, good company. They are already looking forward to repeating the experience....