In a previous article, we already discussed the impact of your marital property regime on the shares of your business. If you are married under the statutory regime, it is often the case that the shares (or at least the patrimonial value of those shares) form part of the joint estate. In that case, upon divorce, half of the value of those shares belongs to one spouse and the other half belongs to the other spouse.

A great deal has already been published about the European directive on pay transparency. The five core obligations, the reporting thresholds and the pay range in job vacancies: those rules are now widely known. What is missing from most articles is the legal change with the greatest practical impact: the reversal of the burden of proof. And contrary to what is often assumed, that burden of proof applies from the very first employee, not only from one hundred employees onwards. The reporting obligation applies only to larger companies, but the burden of proof, the right to information and the adjustments to vacancies and contracts apply to every employer.

As from 1 January 2026, the capital gain on the sale of shares will become taxable (new Article 102 ITC 1992). Historic capital gains accrued up to and including 31 December 2025 will, however, remain exempt. That is why a correct valuation on 31 December 2025 is crucial. This so-called “snapshot moment” determines the starting point for a later tax calculation.

Since 1 January 2026, Belgian companies must use structured electronic invoices for B2B transactions. In practice, this usually takes place via Peppol. Many companies have already arranged the necessary connection, but that does not mean the story ends there.

On 1 January 2025, the so-called “Act modernising the VAT chain” entered into force. This act brings various (procedural) VAT reforms. Given the scale of the project, the FPS Finance decided to roll out the legislation in phases. The next phase starts on 1 May 2026. Below is an overview of the key changes.