On 12 November 2026, our Partners Sébastien Watelet and Luc Hervé will each deliver an Expert Conference at the ITAA Congress 2026, taking place at Brussels Expo.

Organised by the Institute for Tax Advisors and Accountants (ITAA), the annual congress brings together accountants, tax advisors and other professionals from across Belgium to exchange knowledge, explore the latest developments in their fields and discuss the challenges shaping the future of their professions.
As part of the programme, our Partners will share their expertise on two key areas of Belgian tax law.
Thursday, 12 November | 14:40–15:30
The return of the IT regime is reshaping the taxation of copyright remuneration, while tax authorities are imposing increasingly stringent evidentiary requirements. These two developments highlight a common challenge: the need for more thorough documentation.
During his conference, Sébastien Watelet will explore the implications of these changes and provide practical guidance on how to navigate the evolving tax framework.
Thursday, 12 November | 15:50–16:40
Usufruct remains one of the most widely used instruments in real estate structuring, but also one of the most closely scrutinised by tax authorities.
During his conference, Luc Hervé will examine the key civil law and tax considerations surrounding usufruct, covering its valuation, reconstitution and termination. The session will provide a practical overview to help professionals navigate these complex arrangements with greater legal and tax certainty.
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30.10.2026
•Tax Law, Andersen in Belgium
In its judgment of 8 May 2026, the Court of Cassation reaffirmed an important limitation on the tax authorities’ power to impose an assessment ex officio: where a taxpayer is assessed ex officio for failing to respond to a notice of adjustment, the assessment may only be based on income already identified in that notice. The tax authorities cannot introduce additional income that the taxpayer has never had an opportunity to challenge.

30.10.2026
•Tax Law, Andersen in Belgium
Court of Cassation, First Chamber, 18 June 2026, F.25.0070.N

28.10.2026
•Real Estate, Renting and Co-ownership, Event
On the 15th of April 2027 Legal Learning is hosting a webinar taught by two of our Real Estate partners. It regards the updated Code of Conduct of the Professional Institute of Real Estate Agents, which entered into force on October 1, 2026.

08.10.2026
•Employment Law, Andersen in Belgium
Recent updates to the definition of cross-border workers and changes to Belgian Criminal Law reveal consequences that are relevant for employers. Meanwhile, new figures reveal valuable insight on the job market.