The question is almost always framed incorrectly — and therefore answered incorrectly.

Does your company have directors or shareholders who also carry out a self-employed activity in their own name that is entirely unrelated to their directorship? If so, extra vigilance is required.

The Belgian copyright tax regime aims to treat income from the exploitation of intellectual creations more favourably for tax purposes than ordinary professional income.

When a business is sold, negotiations often stall over the price. As a seller, you are convinced of your company's growth potential and expect this to be reflected in a higher valuation. As a buyer, however, you want to avoid paying today for results that have yet to materialise and are therefore uncertain. In such a situation, an earn-out can bridge the gap between both positions.

Artificial intelligence is no longer the exclusive domain of tech giants or specialised software companies. Quite the opposite: AI has already become part of the day-to-day operations of many SMEs, often without attracting much attention. Think of smart accounting software that detects anomalies in expense patterns, a CRM system that automatically ranks sales opportunities, or a translation tool that speeds up international correspondence. Precisely because AI has quietly found its way into business processes, many entrepreneurs underestimate its legal implications. With Regulation (EU) 2024/1689, better known as the AI Act, the European Union has introduced a comprehensive regulatory framework setting out clear rules for anyone developing or using AI. That framework has since been adjusted by the Digital Omnibus on AI (Regulation (EU) 2026/1744), which introduces a number of targeted changes to make compliance with the AI Act more practical and proportionate, especially for smaller businesses.