Belgian Financial Legislation Tracker - Update 4 December 2025

The latest version of our financial legislation tracker is now available.

The updates include:

1. The approval in the Chamber Commission of the draft law implementing Regulation (EU)2023/114 on markets in crypto-assets and Regulation (EU)2023/1113 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.
2. The approval in the Chamber Commission of the draft law on various rights and taxes abolishing the €0.15 right on bank documents (bankgeschriften/écrits bancaires).
3. The publication in the Belgian State Gazette of the draft law amending the Income Tax code 1992 by introducing tax neutrality for sister mergers.
4. The approval in second reading in the Chamber Commission of the draft law transposing Directive 2025/794 (Omnibus “Stop the Clock” directive) concerning the postponement of implementation dates for publication of sustainability information under CSRD and CSDDD.