The Brussels ordinance of 25 April 2024 introduced the obligation for lessors of housing located in the Brussels-Capital Region to register all housing leases concluded from 1 January 2025 onwards on a dedicated platform (‘IrisRent’), within two months of signing the lease. Registration of the lease at federal level (via the MyRent platform) is therefore no longer sufficient, but remains also mandatory. The Council of Ministers has lodged an appeal for partial annulment of this ordinance with the Constitutional Court (case 8285/NL). But why did the Region impose this obligation, which seems to duplicate the federal registration requirement? It has been said that it was because the Federal State refused to give the Region access to its database, for reasons of protection of the personal data it contains. A comparison of the data to be entered shows in reality that the information that must be provided to the Region is much broader and more detailed than it is on MyRent. In Brussels, for example, it is compulsory to mention the EPB and the number of the EPB certificate, the meter numbers, the composition and detailed infrastructure of the dwelling, and so on.  As a result, the Brussels database will provide much more information. Whether this was really necessary or useful is another question. It should also be noted that while there are no criminal or administrative penalties for failing to register with IrisRent, failure to register does allow the tenant to terminate the lease without having to give notice or pay compensation, and prevents the landlord from indexing the rent. And this without the tenant first having to give the landlord formal notice to register, as is always the case in the event of failure to register at federal level. It should also be noted that registration is still free of charge, both at regional and federal level, and that private individuals who do not wish to use IrisRent, or are not equipped to do so, can still submit their lease for registration using a paper form. Following on from the measures limiting indexation and banning rent increases for short-term leases, and the introduction of a preferential right for tenants in the event of the property being put up for sale, the Brussels-Capital Region is now adding another layer. It's not certain that landlords will appreciate this, even if the Brussels platform will still have the merit of making it possible to keep a slightly better eye on changes in rent levels than is currently possible with MyRent.

While software developers no longer benefit from the favourable tax treatment of copyright, the Advance Rulings Department (SDA) believes that certain professional categories, mainly those involved in creating digital content or graphic designs, can still benefit, provided, says the SDA, that these profiles are in no way involved in IT development activities, but simply use existing graphic design software, known as no-code, developed externally or by another department, as part of their creative activity. However, the SDA is maintaining the ceiling of 25% of the total financial package that it has always applied until now (the legal maximum for employees is 30% of total remuneration). For more details, see Le Fiscologue, 07/06/2024, no. 1839.

The Programme Law of 22 December 2022 (article 100) henceforth reserved the favourable tax regime in terms of copyright for the income of authors of literary and artistic works and no longer for the income of computer software designers. Transitional measures were provided for in 2023, for those who had already benefited from this regime before, but since 1 January 2024, the income of computer scientists and other developers, who in most cases benefited from rulings by the Advance Rulings Service, has been subject to the normal regime applicable to remuneration. At the time of the vote, some politicians suggested that the regime could still be maintained for this category of taxpayers. A number of computer scientists and computer companies appealed to have this provision annulled, on the grounds that the different treatment of authors of computer programs protected by article XI.294 of the Code of Economic Law, compared with authors of literary or artistic works covered by article XI.165 of the same Code, was discriminatory. The Constitutional Court has now ruled in favour of the legislator.   ‘In view of the wide discretionary powers available to it in tax matters and the need to use categories that only approximate the diversity of situations (...) the legislature could reasonably presume that a risk of insecurity and uncertainties existed with regard to the income of authors of literary and artistic works, and not - or in a much more circumscribed manner - with regard to the income of computer program designers. In this respect, the legislator was able to take account of the fact that, for several years, the creation of computer programs has given rise to relatively systematic recourse to the copyright tax regime, as shown by the number of rulings by the Advance Rulings Service issued at the request of companies active in this sector, so that the payment of copyright has become a method of remuneration in its own right. It follows that the contested difference in treatment is based on a criterion which is relevant to the attainment of the objectives pursued by the legislature'. The Court continued: ‘Finally, the contested measure does not produce disproportionate effects for the creators of computer programs or for the persons who employ them, in that it merely has the effect of subjecting them to the tax regime applicable to professional income. In that regard, it does not appear that the contested measure goes beyond what is necessary to achieve the objectives pursued by the legislature'. This no doubt puts an end to this saga. The IT companies whose employees benefited from the previous regime of Article 17, §1, 5° of the CIR 1992, are sticking their tongues out: the workers concerned are legitimately demanding to be able to retain a level of net remuneration equivalent to that which they enjoyed previously. The cost of corrective measures is felt by companies, as it cannot always be passed on to their customers. And in the end, it is the consumer who will have to bear the extra cost. Not to mention the fact that many companies are now considering outsourcing the design and writing of computer programs. One more attraction that is disappearing for Belgian employers... (Constitutional Court, ruling 52/2024, file numbers 7994 and 8050).

The law of December 20, 2002 relating to the amicable recovery of consumer debts is repealed and replaced by the law of May 4, 2023, which entered into force on September 1, 2023 (MB May 23, 2023, Ed. 2). It is applicable to contracts concluded from September 1, 2023, and with regard to contracts concluded previously, to any overdue and unpaid debt or to any amicable debt recovery of a consumer, occurring from December 1, 2023. For an interesting commentary on the new law:https://www.uvcw.be/finances/actus/art-8200 

As before, it is not impossible that the rigor of these regulations pushes professionals to opt for judicial recovery of the debt, without going through the amicable recovery phase.

The law of December 20, 2002 relating to the amicable recovery of consumer debts is repealed and replaced by the law of May 4, 2023, which entered into force on September 1, 2023 (MB May 23, 2023, Ed. 2). It is applicable to contracts concluded from September 1, 2023, and with regard to contracts concluded previously, to any overdue and unpaid debt or to any amicable debt recovery of a consumer, occurring from December 1, 2023. For an interesting commentary on the new law: https://www.uvcw.be/finances/actus/art-8200.

As before, it is not impossible that the rigor of these regulations pushes professionals to opt for judicial recovery of the debt, without going through the amicable recovery phase.

Since 31 August 2023, the ordinance of 22 June 2023 on the procedural rules applicable to evictions has entered into force in the Brussels-Capital Region.

This ordinance significantly reforms the tenancy law in Brussels, but only with regard to residential leases and commercial leases relating to a property that also constitutes a residence for the tenant.

The various changes can be summarized as follows:

1. Prior formal notice

The prior formal notice is mandatory in case of arrears of rent or charges. 

It must complete and unequivocally include all the data relating to the debt and must grant a period of at least 1 month to the tenant to settle this arrears (and no longer fifteen days).

It must include the following mandatory information:

- Identity, address, telephone number and capacity of the lessor;

- Clear description of the amounts claimed, including damages and default interest if any;

Mention that failing to comply within one month (minimum), the lessor may seize the judge of an action for recovery and / or resolution of the lease;

A model should soon be provided on the Region's website.

2. Scheduling the hearing

On pain of nullity again, it will be necessary to attach to the request (or summons) the extract from the national register as well as the copy of the formal notice and the proof of its sending at least one month before.

From the day of filing of the application, it will be necessary to wait a period of 40 days to obtain a fixed case, when the application includes a request for expulsion.

This extension of the fixing period is intended to allow the C.P.A.S. to contact the tenant(s) in order to conduct a social inquiry and find a solution before the hearing.

At the hearing, the judge will have an obligation to try to reconcile the parties.

3. C.P.A.S. Information

Any request for the eviction of a tenant will be communicated to the C.P.A.S. of the municipality where the leased premises are located, in order to enable it to carry out a social survey.

If the request for expulsion is made in the course of the proceedings (and not directly in the application or summons), this request will be communicated to the C.P.A.S. and the current procedure will be suspended for 40 days, in order to allow the C.P.A.S. to conduct its social investigation. This obligation now falls on the registry, which seems surprising to us in view of the overload of work already encountered within the various registries in the region.

 Time limit for deportation

Expulsion may take place only after a period of one month from the date of service of the judgment.

The new law now allows the judge to extend this period "taking into account the interests of both parties and under the conditions he determines".

During this period, the tenant will remain liable for a monthly occupancy indemnity not exceeding the rent.

The bailiff is required to notify the tenant of the eviction date at least 15 days in advance.

The eviction deadline may be interrupted by the tenant if he or she provides the bailiff with "proof of an alternative accommodation solution" effective no later than one month from the date of the eviction notice. The bailiff will then suspend the eviction, and the tenant will be able to stay in the premises until he or she moves out. If the tenant fails to vacate the premises by the stipulated date, the eviction may be pursued.

5.       Winter truce

The winter truce, which did not apply to private landlords, is now compulsory for everyone, and evictions will be prohibited between November 1 and March 15 (i.e. for four and a half months).

Four exceptions are provided for by law, if the landlord can demonstrate that the eviction is imperative:

- A rehousing solution is available, or the tenant has already vacated the premises;

- The state of health and/or safety of the property is such that occupancy cannot continue;

- The tenant's behavior is endangering the property, making any further occupation impossible;

- The lessor is in a situation of force majeure, requiring him to occupy the property personally.

Under the law, during the winter truce period, the lessor can obtain payment of his occupancy indemnities from the Regional Solidarity Budget Fund. More info at Moratoire hivernal - Demande d'indemnisation - Bruxelles Logement

6.       Conclusion

The new law has drastically lengthened the time required for evictions, since it will now take a minimum of 70 days to obtain an introductory hearing and the procedure itself will take a long time until a deportation will become possible.

In view of the above, landlords will be well advised to send a formal notice of eviction as soon as their tenant falls behind by even one month's rent.

And to check the creditworthiness of the prospective tenant in advance, within the limits of what is legally permitted.

It is far from certain that this new legislation will ultimately benefit tenants.

The Court of Cassation in a recent judgment recognized the right of lawyers to invoke the existence of copyright on their conclusions and more generally on the "normal" intellectual work performed for the benefit of their law firm (Cass. , 1st Chamber, 24 March 2023, RG F.21.0052.N). This would confirm the right of lawyers to benefit from the favorable tax regime in terms of copyright (under the more restrictive conditions of the reform introduced by the program law of December 26, 2022, which entered into force on January 1, 2023).

Lawyers and law firms continue to receive 281.50 tax forms from their clients, despite the fact that this obligation has been abolished for beneficiaries subject to VAT since 2021 income (law of 01/21/2022 on various tax provisions , art 57 of CIR/92

If there is a change of economic beneficiary, this change must be mentioned in the UBO Register within one month (Article 1:35 of the Belgian Companies and Associations Code). So far nothing abnormal. But the administration (and the application) also require that the UBO Register be updated at least once a year, even if no changes have been made (Article 5 of the Royal Decree of 30 July 2018). Understand who can. 

The new Belgian Civil Code provides that in the event of the death of the usufructuary, the lease with certain date (registered) granted by the usufructuary continues to run until its term, with a maximum of 3 years. Hence the interest for the tenant to ensure the agreement of the bare owner if he wants the lease to continue until its end, without limitation of duration (article 3.145, paragraph 2 of the Civil Code, applicable to usufructs born from September 1, 2021).

13 May 2022: Our senior associate Alexandre de Troostembergh is admitted as a new partner. His skills in commercial and corporate law and his practice of nearly 10 years in M&A constitute a significant added value and will allow us to develop and sustain these activities within our law firm, for the greater interest of our clients. 

From 1 January 2022, the registration fees in the Flemish Region will be halved (3% instead of 6%) in the event of the purchase of the sole owner-occupied home in full ownership. And the buyer who already owns his home (or a building plot) gets one year to sell it (information provided on the site of the Flemish Region). Who will actually benefit from this reduction, the buyer or the seller (following an increase in selling prices), the question remains open.

The law of economic recovery of March 30, 1976 prescribes that notwithstanding all legal, regulatory and contractual provisions to the contrary, any price indexation formula, tariffs and price fluctuation formula parameters linked to the consumer price index or any other index, is prohibited.


  Any clause or practice contrary to this prohibition is automatically void.

Contracts may contain price revision clauses only insofar as these only apply up to a maximum amount of 80 pc of the final price and refer to parameters representing the actual costs, each parameter being applicable only to the part of the price corresponding to the cost it represents. The Minister of Economic Affairs may nevertheless derogate, by sector, from the maximum authorized.

This prohibition does not apply to rents, salaries, social benefits, nor to the fees of liberal professions, such as lawyers.

This legal text, unknown even to practitioners, is still relevant today.

From February 1, 2022, the deadline for the payment of invoices between professionals may no longer exceed 60 days from the date of the invoice or of the delivery / provision of services if the invoice is issued previously. This is already the case for invoices issued by SME's. The period for verifying the conformity of the goods will be included in the payment period (law of 08/14/2021 - Belgian Monitor of 08/30/2021 p. 91941).

In its report of July 2021, the High Council of Finance, the advisory body of the Belgian FPS Finance, pleads for the abolition of the copyright tax regime, after having noted that between 2013 and 2020 the number of beneficiaries had increased by 152% and the amounts declared by 270%. For the 2020 fiscal year (2019 revenue year), 7,913 beneficiaries reportedly declared a total copyright income of nearly €400,000,000. However, the HCF has not assessed the impact of abolishing this regime. It also recommends the abolition of certain other 'tax loopholes', including the system for sportsmen and referees, and above all the advantages granted for housing other than own housing.

The deadline for the download of the documents and the annual confirmation of the information included in the UBO register has been postponed to August 31, 2021  UBO register | Compliance | FPS Finances (belgium.be)