Legal Update 2026: New Obligations and Key Points of Attention for 2026

From now on, the work regulations must contain a clear procedure for maintaining contact with employees who are unfit for work. This procedure must specify, among other things, who initiates the contact and how frequently this takes place.

This active absence management policy is imposed by the Belgian Code on Well-being at Work. Its objective is to facilitate a return to work and, where necessary, to switch in a timely manner to termination due to medical force majeure.

Medical incapacity for work: what is changing?

The period of uninterrupted incapacity for work required to initiate the procedure for termination due to medical force majeure is reduced from nine to six months. This period is only interrupted by an effective return to work, provided that the employee does not become incapacitated again within fourteen days.

This change has far-reaching consequences for employees who are long-term continuously incapacitated for work.

Directors’ liability insurance – indispensable protection for directors

In the complex world of corporate law, it is crucial that directors are well protected against personal liability risks. A so-called “directors’ and officers’ liability insurance” provides such protection. The cost is often limited, while the coverage can make a substantial difference. An additional advantage is that, depending on the policy, the insurer may in principle cover legal fees incurred during proceedings.

Peppol invoicing as from 2026 – time to adapt your general terms and conditions

As of 1 January 2026, all VAT-taxable businesses established in Belgium that are active in the B2B market are required to send and receive their invoices electronically via the Peppol network. This obligation has significant legal implications for the validity and enforceability of your general terms and conditions.

Until now, many companies attached their general terms and conditions to the invoice as a PDF annex. Peppol, however, operates differently: your invoice becomes a structured digital file with fixed fields. Although attachments are technically possible, there is no guarantee that the recipient will process them correctly.

You should therefore ensure that your customer is already familiar with and has accepted your general terms and conditions before the invoice is sent. It is recommended to provide your general terms and conditions together with quotations, order forms and cooperation agreements.

You should also amend your general terms and conditions by adding specific clauses that are aligned with electronic invoicing and Peppol.

Impact of the Private Investigation Act in the workplace

Since 16 December 2024, the Belgian Private Investigation Act applies to internal investigations carried out by HR or managers into, for example, fraud, incidents or urgent reasons for dismissal.

Employers are required to keep a register of all investigations carried out and to include an internal regulation in the work regulations. This regulation must clearly describe which investigation procedures are permitted and which rights employees have.

Non-compliance may lead to administrative fines. More importantly, without these documents, any evidence gathered will be completely unusable in labour law or judicial proceedings.

Judicial dissolution of companies – potentially stricter rules on the horizon

At the beginning of 2026, a bill was introduced to amend the Belgian Code of Companies and Associations (BCCA), allowing companies to be dissolved more quickly by court order, in addition to the existing grounds (such as failure to file annual accounts with the National Bank of Belgium).

The bill adds a number of new situations in which a company may be judicially dissolved, at the request of any interested party (shareholder, partner, creditor) or the public prosecutor:

1. non-payment of the annual company contribution for two consecutive years
2. removal of the registered address from the Crossroads Bank for Enterprises (CBE)
3. breach of the BCCA or public order, or acting in serious violation of the articles of association (for example, when statutory information in the CBE or the Belgian Official Gazette is incorrect or not up to date)

Existing grounds for dissolution, such as failure to appear before the Chamber for Companies in Difficulty or ex officio removal from the CBE due to non-compliance with UBO obligations, are also being further tightened. The legislator’s message is crystal clear: better compliance is not an option, but a necessity. Companies that fail to keep their administrative and legal affairs in order face an increased risk of unwanted sanctions or adverse consequences in the future.

Our PKF BOFIDI Legal lawyers are here to support you

Do you have questions about these updates or would you like to know what they mean for your business? Our PKF BOFIDI Legal team is ready to provide practical and targeted advice.
Contact us and we will be happy to assist you further.