Inmobiliario y construcción

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Artículos Recientes

  •  
    06/02/2025
    Belgium

    From tax reform to the quicksands of Arizona

    GB NL FR
    1. The topics addressed by the coalition agreementAfter eight months of negotiations, Belgium’s new federal government, known as the Arizona coalition, has been established and has reached an agreement on numerous issues including tax reform.The following article summarises the tax proposals of the new coalition government in Belgium:2.  Companies2.1. Dividend received deduction The tax regime of “Dividend received deduction” (arising from the transposition into Belgian law of the regime provided for in the European Parent-Subsidiary Directive) aims, under certain...
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  •  
    06/02/2025
    Belgium

    Belgian government agreement 2025-2029: key measures impacting the real estate sector

    GB NL FR
    The Belgian federal government has reached a new agreement for 2025-2029 that provides for the introduction of significant reforms in taxation, investment, and the energy transition. Upon their adoption, these measures will have a substantial impact on the real estate sector, including property owners, investors, and developers.Below is an overview of the key changes that were announced.1.  Investments and economic attractivenessCombating tax optimisation in the transfer of shares in real estate companiesThe Government intends to introduce specific measures aimed at curbing legal structures...
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  •  
    05/02/2025
    Hungría

    Hungarian ruling could make credit institutions increasingly liable for AML breaches

    A recent landmark judgment by the Metropolitan Court of Appeal may represent a pivotal shift in the tort liability of credit institutions stemming from violations of anti-money laundering (AML) regulations. According to the court, if a financial institution fails to suspend a suspicious transaction in violation of AML rules and executes a transaction involving funds originating from a criminal act, the financial institution may bear tort liability vis-à-vis the original victim of the fraud.The following article provides a detailed overview of this appellate court decision, and the implications...
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  •  
    29/01/2025
    Belgium

    Entry into force of Book 6 of the Civil Code on ex­tra-co­n­tra­c­tual liability: impact of the abolition of the qua­si-im­mu­ni­ty of su­b­co­n­tra­c­to­rs in the real estate sector

    GB NL FR
    On 1 January 2025, the new Book 6 of the Civil Code on extra-contractual liability entered into force. The new legislation abolishes the quasi-immunity of auxiliaries (including subcontractors), with potentially significant consequences for the real estate sector.1.     Old regime: quasi-immunity of subcontractorsUnder the old regime, auxiliaries involved in the performance of a contract benefited from protection known as “quasi-immunity”. In the real estate sector, this quasi-immunity applies in particular to the subcontractor, vis-à-vis the principal (maître...
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  •  
    24/01/2025
    England and Wales

    The (roof) space race: key co­n­si­de­ra­tio­ns for rooftop solar PV in the logistics sector

    Developers, investors and occupiers of land across a wide range of sectors, including logistics, are increasingly seeing opportunities in the installation of rooftop solar PV apparatus. This comes in the context of a favourable policy environment:the previous Conservative administration introduced permitted development rights for domestic rooftop solar, removed the 1MW limit on solar permitted development rights for non-domestic premises in England in December 2023 and launched a “Solar Taskforce”; andthe Labour Government, in pursuance of a rooftop solar “revolution”, has...
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  •  
    22/01/2025
    Hungría

    Hungary introduces new comprehensive laws for NIS2 transposition

    On 20 December 2024, the Hungarian Parliament adopted Act LXIX of 2024 on Cybersecurity in Hungary ("Cybersecurity Act"), which repealed the  partial NIS2 transposition Act XXIII of 2023 on Cybersecurity Certification and Cybersecurity Supervision. The new Cybersecurity Act, which went into effect on 1 January 2025, and Government Decree 418/2024 (XII. 23.) on the implementation of Hungary’s Cybersecurity Act transposes the EU’s NIS2 Directive, introduces additional network and information security requirements and establishes related supervisory and procedural rules.What entities...
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