EUROPEAN EMPLOYMENT INSIGHTS 09-24
European Employment Insights by Andersen We invite you to read the September edition of the European Employment Insights newsletter. In this issue, we cover the latest developments in employment legislation, regulations, and collective agreements across 20 European countries. This month, we highlight the ongoing discussions on minimum wage in several countries, as well as gender parity in the representative, governing, and administrative bodies of business associations, listed companies, and trade unions. Learn how these recent changes are impacting businesses and employees here.
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28.07.2026
•Commercial and Economic Law, Andersen in Belgium
The end of the EUR 150 customs duty exemption: the European Union introduces a flat-rate EUR 3 duty on small parcels
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
Copyright taxation: abolition of the flat-rate assessment of expenses
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
The three-times-rent rule holds: Council of State clarifies tenant selection
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
Sales Without Seasons? The Belgian Council of State Strikes Down the Ban on Advertising “Sales” Outside the Official Sales Periods
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.