Since our last news items on the various changes to Flemish environmental law, there have been a number of new developments. In the meantime, the Collective Decree on Environment and the amendments to the Exemption Decree have been published in the Belgian Official Gazette and have largely entered into force, with a number of transitional arrangements.

The Collective Decree on Environment was published in the Belgian Official Gazette on 10 July 2024, and largely entered into force on 20 July 2024, subject to a number of specifically defined exceptions.
Transitional measures were provided for a number of amendments.
For example, the provisions on planning compensation only apply to all spatial implementation plans for which the starting note is approved after July 20, 2024.
The adjusted regulation on the finishing rule (which is now only possible in residential reserve areas) only applies to applications submitted after July 20, 2024.
Specific transitional arrangements are also provided regarding the adjustment of the system of exempt and notifiable acts and the possibility of introducing local permit requirements.
The amendments to the Exemption Decree, were published in the Belgian Official Gazette on 14 August 2024, and came into force on 24 August 2024, with one exception. The provisions modifying exempted acts on public property and along water courses will not enter into force until 1 January 2025.
This way, authorities planning such acts can take this into account when preparing their files. A transitional arrangement is also provided for these acts. No transitional arrangement is provided for the other modifications, which means that new exemptions are immediately applicable as soon as the decree enters into force.
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28.07.2026
•Commercial and Economic Law, Andersen in Belgium
Since 1 July 2026, low-value imports from third countries have been subject to a new customs regime. Council Regulation (EU) 2026/382 of 11 February 2026, amending Council Regulation (EC) No 1186/2009 as regards the removal of the customs duty relief based on a value threshold, abolishes the customs duty exemption that previously applied to consignments with an intrinsic value of less than €150. At the same time, it introduces, on a transitional basis, a flat-rate customs duty of €3 per item in certain situations. This reform constitutes one of the first components of the comprehensive overhaul of the EU Customs Union launched by the European Commission to adapt customs rules to the rapid expansion of global e-commerce.

10.07.2026
•Tax Law, Andersen in Belgium
The Programme Law of 30 May 2026 has introduced - with retroactive effect from 1 January 2026 - a new condition for applying the flat-rate deduction of expenses from the gross income derived from copyright and related rights.

08.07.2026
•Real Estate, Renting and Co-ownership, Andersen in Belgium
Can a landlord refuse a prospective tenant because their income is less than three times the rent? This question has been central to the debate on discrimination in the rental market for several years. In a judgment of 30 March 2026, the Council of State expressly addressed this so-called “three-times-rent rule” for the first time. The judgment provides important clarification for landlords, real estate investors and real estate agents. The Council of State does not hold that the three-times-rent rule is automatically permissible in all circumstances. It does, however, consider that an income requirement equal to three times the rent and charges is not, in itself, disproportionate and therefore cannot, without more, be regarded as prohibited discrimination on the basis of wealth.

08.07.2026
•Commercial and Economic Law, Andersen in Belgium
On 20 May 2026, the Belgian Council of State delivered three landmark judgments (Nos. 266.735, 266.736 and 266.737) holding that the Belgian prohibition on using the terms soldes, solden, sales, Schlussverkauf outside the statutory winter and summer sales periods is incompatible with European Union law and can no longer be enforced.