Maïka Bernaerts

I. Introduction On 4 December 2025, the Belgian Parliament approved a bill simplifying the compliance framework applicable to Belgian listed companies. The new rules entered into force on 3 January 2026. This reform aligns the Belgian regime more closely with that of other European jurisdictions, enhances organisational flexibility for listed companies, and contributes to reducing their administrative burden.

Simont Braun is a leading independent Belgian law firm where passionate lawyers with cutting-edge expertise deliver innovative and pragmatic legal solutions. We cover all areas of business law and provide high quality support to professionals, from start-ups to multinationals, in their multidisciplinary projects and complex disputes. Based in Brussels, at the heart of Europe, we seamlessly integrate the European dimension across all our practices and excel in international collaborations.

Following the entry into application of Chapter II of Regulation (EU) 2024/168 (the “AI Act”) on 2 February 2025, the European Commission has published guidelines (the “EC guidelines”) aiming at ensuring consistent, effective and uniform interpretation of the rules on AI practices that are deemed unacceptable due to their potential risks to European values and fundamental rights.