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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05.11.2026
•Real Estate, Renting and Co-ownership, Andersen in Belgium
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05.11.2026
•Employment Law, Andersen in Belgium
Employers must make sure that their internal policies are up date according to Belgium’s PIA and prepare for a stricter time registration obligation.

03.11.2026
•Tax Law, Andersen in Belgium
In its judgment of 18 June 2026, the Belgian Court of Cassation settled an important question concerning the deductibility of expenses incurred in making a holiday residence available to a company director: must these expenses be capped at the amount of the benefit in kind (BIK) taxed in the hands of the director? The Court answered in the negative.

03.11.2026
•Tax Law, Andersen in Belgium
In a rather surprising judgment of 14 September 2026 (F.23.0097.F), the Belgian Court of Cassation failed to correctly identify the legislature's objectives when introducing the flat-rate tax regime for copyright and related rights income. The courts should swiftly distance themselves from this judgment!