Belgian Legislation Research Articles

Legal regulation of Fintech in the Kingdom of Belgium

Fintech technologies have achieved great success in expanding access to payment services in some countries of the world. They are used by major digital platforms to fill gaps in the traditional payment system. More and more companies around the world are embracing Fintech and moving to the latest technologies that can lead to significant efficiency gains in the financial sector, including payments, financing, investments, asset management and insurance. However, they can also pose risks to the stability and integrity of the financial system, especially when they operate outside the scope of financial regulation and supervision. Every country in the world is unique, each country has its own legislation and its own approach to legal regulation of Fintech. Currently, there is no single legal act in the world that would regulate Fintech in absolutely all countries. Just as there is no single tax code in the world, there cannot be a single regulatory act regulating Fintech, because each country has its own legislation, traditions, culture, etc., so the approach to Fintech in each country is individual. The article analyzes the experience of legal regulation of the Fintech market in the European Union and examines in depth the experience of the Kingdom of Belgium. The Fintech legal regulation of the Kingdom of Belgium is based on EU directives, regulations, resolutions and other legal acts, which are the basis of Belgian law. Belgian fintech legislation is adapted to the norms of the European Union and defines the “rules of the game” for Fintech services in Belgium, allowing Belgian authorities to carry out financial regulation, supervision, control over Fintech platforms for their compliance with relevant laws, regulations, standards, which enable government agencies to fight cybercrime, money laundering, bring perpetrators to justice, and provide Fintech platforms with corporate transparency, integrity, and consumers with protection from cybercrime, fraud, and other crimes.

Medische rijgeschiktheid: synthese en aanbevelingen van het symposium van de Koninklijke Academie voor Geneeskunde van België op 29 april 2023

Medical fitness to drive: summary and recommendations of the symposium by the Royal Academy of Medicine of Belgium on April 29, 2023 Mobility is considered a fundamental right, with most people aspiring to exercise this right by driving themselves. To do so safely, the European Commission has established standards for drivers, which the Belgian legislator has translated into national laws and regulations. This article introduces 3 crucial concepts: knowledge, skill and medical fitness, which determine whether someone can safely participate in traffic. Problems can arise due to insufficient knowledge of traffic rules, inadequate control of the vehicle or insufficient health. A driver’s condition is often the result of interactions between these factors. Health is a significant condition for license holders, assessed through medical criteria. In Belgium, physicians can make decisions regarding the fitness to drive and they are required to inform the patient if this person no longer meets the medical criteria. This decision can also be delegated to CARA, a specialized entity that evaluates the fitness to drive in a multidisciplinary manner. Making fitness to drive decisions and the associated discussions between the physician and the patient are often sensitive due to the complexity of the topic and the impact on the physician-patient relationship. Integrating the evaluation of the fitness to drive into regular medical practice and providing concrete and validated guidelines can improve the perception of this process. The text then discusses topics related to fitness to drive, including aging (both pathological and non-pathological), Alzheimer’s disease and the use of psychotropic substances such as alcohol and medication.

Unemployment protection for self-employed and platform workers in Belgium

This article analyses unemployment protection for platform workers and the self-employed in Belgium. In Belgium, the self-employed were traditionally not covered for unemployment, but since the 1990s, several steps have been taken to provide some protection. The scheme in place, now called the ‘bridging right’, has been regularly revised and extended, with the most recent reforms in 2022 and 2023. The Belgian legislator also took some initiatives to regulate platform work, by adopting, for example, legislation on the labour status of platform workers (2022). Platform workers are not treated as a separate category in Belgium with regard to unemployment, and they fall either under the scheme for employees or for the self-employed. In this paper, we will highlight the difficulties faced by platform workers in accessing unemployment protection, both under the scheme for employees and under the self-employed scheme. The analysis in this article shows that although important steps have been taken, several coverage gaps remain, in particular for platform workers, the solo (economically dependent) self-employed and persons who work in self-employment as a side activity.

Consensual end-of-life for depressed patients: a right or a danger?

Recent events have brought the debate on end-of-life issues to the forefront, particularly regarding the principle of self-determination for depressed patients. Belgian legislation, in fact, allows for requesting euthanasia when patients, capable of expressing their own will consciously, suffer in an unbearable manner and find no meaning in continuing their existence, even in the absence of incurable and/or severely debilitating conditions. The state of the art is an increasing number of people who die from euthanasia. An open question is when a situation can be defined as unbearable. Moreover, does such an assessment necessarily lead to death, or are there other solutions? In our opinion, such a practice should be limited to prevent inappropriate applications that could lead to infringing depressed patients' rights.

Digital Platform Reporting (DAC7): Fundamental Considerations Regarding the Notion of “Relevant Activity” – A Belgian Case Study

The digital platform economy has been subject to various legislative interventions. In the context of taxation, the European Union has introduced obligations for digital platforms by Amending Directive to the 2011 Directive on Administrative Cooperation (2021/514) (DAC7). Despite the guidance of the Belgian legislator, certain notions remain unclear. This article focuses on the challenges related to the Belgian interpretation of the notion of “relevant activity”. It demonstrates that the broad definition of this notion gives rise to Belgian interpretations that could cause friction with the intention of the European legislator and with the fundamental rights and freedoms of the reporting platforms.

The Development and Validation of a Targeted LC-HRAM-MS/MS Methodology to Separate and Quantify p-Synephrine and m-Synephrine in Dietary Supplements and Herbal Preparations

Dietary supplements containing Citrus aurantium or p-synephrine remain very popular in Europe and the United States of America (USA). They are primarily sold as weight loss enhancers, although their efficacy and the safety are still under scrutiny. To this end, several countries have set maximum threshold levels of p-synephrine that are permitted in dietary supplements. Moreover, there have also been reports of possible chemical adulteration of these supplements with the synthetic positional isomer, m-synephrine, known to be used as a medicinal product. Therefore, it is pivotal for regulatory agencies to be able to discriminate between the two positional isomers and also quantify the amount of each when encountered in dietary supplements. Here, we present the development and the validation of a simple and fast “dilute and shoot” procedure, employing liquid chromatographic (LC) separation in combination with high-resolution accurate mass (HRAM) tandem mass spectroscopy (LC-HRAM-MS/MS) to separate these two isomers and subsequently quantify them. The quantification methodology has been validated using the “total error approach”, applying accuracy profiles, and is consequently compliant with ISO17025. Moreover, ten real-life samples, either purchased online or encountered by Belgian regulatory agencies, were analyzed using the described procedure. Startlingly, only one sample out of ten was compliant with Belgian legislation in terms of labeling, the presence of a batch number, expiration date and dosage (with a tolerated error of ±20%). Moreover, three samples also contained banned substances such as yohimbine and sibutramine.

Decommissioning Offshore Windfarms and Grid Infrastructure: To Remove or Not to Remove? - A Belgian Law Perspective

This article explores the applicable international and regional rules and standards for the decommissioning and removal of offshore installations. In addition, the Belgian legal approach to the decommissioning of offshore wind installations and grid infrastructure is examined. Although Belgian legislation supports the complete removal of installations, an ecosystem restoration approach to the development of offshore wind farms might suggest options other than complete removal. This article demonstrates that lifetime extension, refurbishment, and repowering of installations are not problematic from an international law perspective. This research shows, however, that decommissioning offshore wind farms and grid infrastructure is ambiguously regulated in Belgium, and, in the longer term, the development of a dedicated regulatory approach is recommended.

P-059 Sperm DNA fragmentation (SDF) after cryopreservation and sperm selection: implications for clinical pregnancies and live births after intrauterine insemination with donor sperm

Abstract Study question Can SDF assessment pre-cryopreservation, post-thaw and after post-thaw sperm selection predict clinical outcome in a heterologous intra-uterine donor insemination program (IUI)? Summary answer SDF increased post-cryopreservation in donor sperm and after post-thaw density gradient without affecting clinical pregnancy, live birth and miscarriage rates. What is known already Sperm cryopreservation is effective for preservation of male fertility and facilitates the storage of donor semen, while infectious disease screening can be completed and confirmed negative. Sperm viability and motility are the most vulnerable parameters during the freeze-thaw process. Inherent reactive oxygen species may induce SDF via oxidative stress. Controversial results are reported regarding induction of SDF after cryopreservation due to differences in cryo tolerance, methods of cryopreservation and methods used to evaluate SDF. Sperm selection post-thaw is indispensable to select a normal motile fraction for insemination. Again, results are controversial regarding influence on SDF levels after sperm selection post-thaw. Study design, size, duration This was a prospective, observational study. Between March 2015 and March 2019, eighteen potential sperm donors were screened via a three step plan – semen assessment, medical assessment and serological blood tests. In accordance with the Belgian legislation (2007), a sperm donor was matched to obtain a maximum of 6 pregnancies in acceptor women/couples, allowing for more than one offspring/woman or couple. A total of 106 acceptors were matched for heterologous intra-uterine insemination. Participants/materials, setting, methods Semen samples were collected after 2-7 days abstinence and standard semen parameters analyzed within 60 mins after ejaculation. Within the same time frame SDF test was performed using TUNEL assay both before and after cryopreservation and after a two-step discontinuous density gradient centrifugation post-thaw. Samples were cryopreserved by the conventional slow freezing method using sperm freeze solution. A yield of ≥ 2 M progressive spermatozoa post-thaw after selection was sufficient to contemplate IUI. Main results and the role of chance Mean female age at first cycle was 33.9 ± 4.1 years and donor age 28.5 ± 5.6 years. Out of 429 cycles, 100 (23.3%) resulted in clinical pregnancy. Excluding three ongoing pregnancies, we counted 75 live births (17.6% of cycles or 77.3% of pregnancies), while 21 pregnancies ended in miscarriage (4.9% of cycles or 21.6% of pregnancies) and 1 resulted in stillbirth. Progressive motility (59.3 ± 12.5%) decreased significantly after cryopreservation (30.0 ± 13.2%; p < 0.001), but increased post-thaw after density gradient centrifugation (61.6 ± 16.0%; p < 0.001). On the contrary, SDF (12.0 ± 5.9%) increased post-cryopreservation (26.3 ± 14.5%; p < 0.001) and further increased after sperm selection (34.9 ± 22.1%; p = 0.04). Using multilevel mixed-effects logistic regression (Odds ratio [95%CI]), we found that female age significantly influenced clinical pregnancy (0.911 [0.847-0.981]; p = 0.01), live birth (0.894 [0.834-0.959]; p = 0.002) and miscarriage rates (1.180 [1.033-1.347]; p = 0.015). There was no significant age-adjusted effect of SDF post-thaw after density gradient selection on clinical pregnancy (1.007 [0.994-1.021]; p = 0.30), live birth (1.001 [0.988-1.014]; p = 0.84) or miscarriage (1.021 [0.997-1.046]; p = 0.08). Median time-to-live birth was 4 cycles. Analyses of time-to-live birth with mixed-effects Cox models revealed no significant association with progressive motility; SDF before or after cryopreservation and after sperm selection post-thaw. Limitations, reasons for caution Results concern a small donor population, with high normal semen parameters and should therefore be extrapolated cautiously to subfertile men with normal and subnormal semen parameters. Wider implications of the findings In a donor IUI program with strict selection on conventional sperm parameters, differences in SDF before and after cryopreservation and gradient centrifugation do not change IUI outcomes, although cryopreservation and centrifugation increase SDF. Findings could be useful for the optimization of sperm freezing and selection in different assisted reproductive procedures. Trial registration number not applicable

P-766 Re-assessment of the Belgian legislation on embryo transfer in a blastocyst transfer policy

Abstract Study question How does a multiple fresh blastocyst transfer policy impacts live birth rate (LBR) and multiple live birth rates (MLBR) in relation to maternal age ? Summary answer Fresh transferring of ≥ 2 blastocysts only increases LBR in women above the age of 36 and substantially increases risk of multiples in all age categories. What is known already Multiple pregnancies after ART are recognized as a major complication as it significantly contributes to extreme preterm and very low-birthweight births. Even in the presence of a strict Belgian embryo transfer law in some subgroups in which double embryo transfer (DET) is allowed (women aged <36 years in cycle rank 3 up to 6 and in women aged 36-40 years in cycle rank 2), twining rates remain above 10%. A study by Tannus et al., (2017) concluded that double blastocyst transfer (DBT) is associated with both higher LBR and higher twin birth rates compared to elective single blastocyst transfer (eSBT). Study design, size, duration A single center retrospective, observational cohort study was conducted between July 2010 and December 2020. Both fresh IVF and ICSI cycles were included. A total of 8,402 fresh transfers were performed (2,948 on day 3 and 5,454 on day 5) over the course of the study period. SET was performed in 6,108 cases, DET in 2,077 cases, triple embryo transfer (TET) in 202 cases and multiple embryo transfers (MET) in 15 cases. Participants/materials, setting, methods The primary outcomes of this study were LBR per transfer and twin pregnancy rate. Generalized estimating equations (GEE) with the patient as subject was applied to account for clustering of cycles within women. An interaction analysis between the number of embryos transferred and age categories in the day 5 group was performed. A P-value of < 0.05 was considered statistically significant. Main results and the role of chance In women aged <36 years, chances of a live birth were not significantly higher when two or more vs. a single blastocyst were transferred (OR: 1.014; 95%% CI 0.791 - 1.299; p = 0.91). However, transferring more than one blastocyst in women aged 36-40 years and >40 years did result in a higher chance of live birth compared to SBT (OR: 1.631; 95% CI: 1.218 - 2.185; p = 0.0008 and OR: 1.634; CI: 1.219-2.190; p = 0.0008, respectively).` Women aged 36-40 years and > 40 years had an estimated 19.3% and 66.3% lower odds respectively of a live birth after the transfer of a day 5 embryo, vs. women aged <36 years (OR: 0.800, 95% CI: 0.687-0.931; p = 0.0034 and OR: 0.337, CI: 0.268-0.424; p < 0.0001, respectively). Overall, live births were 28.5% higher when 2 or more blastocysts were transferred compared to an SBT (OR: 1.285 95% CI 1.1.077 – 1.533) (p = 0.0046). The estimated odds for a twin pregnancy were 17.8 times higher for DBT/MBT compared to SBT (OR 17.814; 95% CI: 10.74 - 29.55) (p < 0.0001). Limitations, reasons for caution This study is limited by its retrospective design and no interaction analysis between number of twin pregnancies and age categories was possible due to the low number of twins. Wider implications of the findings The data indicates that in women younger than 36 years only one blastocyst should be transferred regardless the embryo quality or the cycle rank. Only for patients older than 40 years, transfer of two blastocyst(s) could be considered. Trial registration number Not applicable

Does a Partial Transfer of the Dividend-Received Deduction upon a Tax-Neutral Merger Violate the EU Parent-Subsidiary Directive?

According to the ECJ, the Belgian practice of limiting the amount of carried forward dividend received deduction (DRD), upon a tax neutral merger, is compatible with the EU Parent-Subsidiary Directive (2011/96). This is the first case regarding the Belgian participation exemption that has been decided in favour of the Belgian tax authorities. As questions remain on other aspects of the Belgian tax legislation, this might not be the ECJ’s final word on the DRD.

The Shanti De Corte case: euthanasia for mental disorder between clinic and bioethics, between law and medico-legal implications.

In recent months, a great uproar has been aroused by the case of a 23-year-old Belgian woman who requested and obtained euthanasia because she was suffering from a mental disorder, in the absence of any somatic pathology. The news raises some questions and stimulates some reflections both on the general theme of euthanasia carried out for the simple presence of a mental disorder, and for the indefiniteness of the clinical information on the case in question, as well as on the ethical and medico-legal questions connected to such indefiniteness. The information on the case was derived essentially from the press and from websites, with no specific access to actual clinical documentation and without in-depth knowledge of case details. One wonders what the real clinical diagnosis of the patient was, only hypothetically identifiable in a Post-traumatic Stress Disorder associated with Major or Chronic Depressive Disorder, probably on the basis of a possible Personality Disorder. One wonders if all the necessary therapeutic interventions had been implemented, in a clinical case that did not theoretically have the characteristics of incurability. One wonders why the death request was considered valid, in a subject perhaps suffering from a mental disorder of such severity as to alter the ability to express valid consent to medical treatment. One wonders why the death request was not considered as an indicator of the severity of the disease, rather than simply being considered as a free choice of a subject capable of self-determination. One wonders why the negative opinion of the patient's family members was not considered. Belgian legislation provides for euthanasia for patients suffering from mental disorders who, like those suffering from somatic disorders, experience a condition of constant, unbearable and incurable suffering. But the case in question raises numerous perplexities both on the clinical and ethical coherence of Belgian legislation and on the ways in which the rules of this legislation have been observed in this specific situation.

The cultural adaptation of the go wish card game for use in Flanders, Belgium: a public health tool to identify and discuss end-of-life preferences

BackgroundPublic health tools like the Go Wish card game from the US, have been found useful to support people in reflecting on their end-of-life preferences, but a cultural adaptation is essential for their success. In the present study, we explore the necessary cultural adaptations to the Go Wish cards by applying an extensive, systematic, and community-engaging negotiating procedure to facilitate the use of the cards in the general population of Flanders, Belgium.MethodsWe used an iterative cultural adaptation process with repeated discussions with various community organizations and representatives of minority and religious groups. After that, the cards were evaluated by 12 healthcare professionals in relation to: linguistic equivalence to the original version, applicability, comprehensibility, and relevance per card. Additional testing with potential users preceded final adjustments.ResultsWe found that stakeholders were keen to engage throughout the process of cultural adaptation and we were able to make a range of cultural adaptations for the use of the cards in Flanders. All original statements were rephrased from passive to more active statements. Sixteen out of 36 cards were adjusted to make them more culturally appropriate for use in Flanders, e.g., “to meet with clergy or a chaplain” to “having a spiritual counselor as support.” Three new cards were added: two with statements appropriate to the Belgian patient rights and euthanasia legislation and one extra Wild Card. Potential users (n = 33) felt that the cards supported conversations about end-of-life preferences.ConclusionBy making community engagement a cornerstone of our adaption process, we developed a card set that potential end-users considered a supportive public health tool for reflecting and discussing end-of-life values and preferences. The described process is particularly valuable for culturally adapt interventions, especially given that community engagement in adapting interventions is essential to creating grounded interventions.

SCANning for truth. Scholars’ and practitioners’ perceptions on the use(fulness) of Scientific Content Analysis in detecting deception during police interviews

ABSTRACT SCAN (Scientific Content Analysis) is a verbal credibility assessment (VCA) tool that claims to detect deception in written statements. Although the validity of SCAN is contested in literature, various (law enforcement) agencies across the globe are trained in using SCAN. To date it remains unknown how SCAN is perceived, and to what extent it is used in practice. Based on a scoping review and qualitative survey, we identified practitioners’ and scholars’ perceptions on the use(fulness) of SCAN. Data were collected from 48 participants (35 practitioners and 13 scholars). Key findings illuminate (1) that practitioners apply an incomplete, personalized version of SCAN, (2) that SCAN practitioners are reluctant to abandon SCAN, and (3) that SCAN is considered incompatible with (Belgian) legislation on police questioning. Based on practitioners’ expressed needs and concerns, we present several alternatives for SCAN, as well as recommendations on how a shift to other techniques can be facilitated.

Parental Perspectives on Adolescent Health-Related Confidentiality: Trust, Responsibility, and Disease Etiology as Key Themes

PurposeAs children progress through adolescence, they become more independent and more responsible regarding their health. This shift in responsibility from the parents to the adolescent poses a challenge for healthcare professionals who must consider both parties. Pediatricians and other healthcare professionals may encounter problems regarding consent and confidentiality. This study aimed to investigate the opinions of Belgian parents of adolescents concerning cases about confidentiality in adolescent health problems. MethodsA qualitative methodology with semi-structured interviews and a case-based approach was chosen to answer our study aim. Belgian parents of adolescents were recruited voluntarily; 20 parents were interviewed. Parents’ opinions on four different cases regarding confidentiality were obtained. Interviews were audio- and video-recorded and transcribed verbatim. Independent coding of the transcripts was conducted. ResultsParents’ opinions differ considerably when asked if a physician has to maintain confidentiality toward the adolescent, depending on the content of the case. Opinions appear underpinned by three factors: trust, responsibility of the different parties, and the etiology of the problem. DiscussionThis study shows that the nature, severity, and frequency of the medical issue at hand shape the opinions of parents toward patient confidentiality, on top of the trust and responsibility factors also highlighted in previous work. This is in contrast to the Belgian legislation, which focuses on maturity regardless of context.

Taxation of Immovable Property Income in Belgium

For decades, the Belgian personal income tax distinguished between income from foreign and domestic immovable property. Whereas for foreign immovable property the tax base attended to reflect real market values, income from domestic immovable property was determined on a lump sum basis, deducted from a market value of the immovable property in 1975 and subsequently indexed. As the lump sum estimation was substantially lower, the tax base for domestic immovable property income was reduced and hence investing in foreign immovable property was discouraged. Although already a decade ago the European Commission addressed Belgium on this distinction, it still took three convicting judgments of the European Court of Justice, before Belgium changed its legislation. Instead of leaving aside its outdated historical and heavily criticized lump sum estimation of domestic immovable property, the Belgian tax legislator opted to extend this regime and installed a similar historical evaluation for foreign immovable property referring to 1975. The new regime was installed as of tax year 2021. The following article describes the Belgian approach, explains why it was chosen and criticizes remaining issues and difficulties.

VERGİ DENETİMİNİN İDARE VE MÜKELLEF İLİŞKİSİ BAĞLAMINDA İNCELENMESİ-BELÇİKA ÖRNEĞİ

Tax can be defined as the unrequited and legal economic values which the state collects from the natural and legal persons, on the basis of the sovereign right of the state, with an aim to meet the public expenditures. According to the principle of statement, which forms the basis of modern tax systems, the taxpayers declare their taxable incomes themselves. But, it is observed that some taxpayers may tend not to be honest in the declaration of their income due to the fact that the taxes are unrequited. At this point, it is necessary to supervise the taxpayers’ declarations so that the tax collection can be done in full and timely manner. Tax audit involves the activities regularly carried out by the state in order to identify whether the taxpayers fully perform their tax duties. In this context, in our study, general information about the tax audit practices in Belgium is discussed and the subject was examined within the framework of the relationship between the management and taxpayer. The aim of the study is to provide information about the tax inspection practices by examining the tax inspection institution examined in our country with the Belgian legislation and the Supreme Court Decisions.

A socio-legal analysis of the Belgian protective legislation towards victims of aggravated forms of migrant smuggling

As many scholars have shown, and other than what is suggested by their legal definition, migrant smuggling and human trafficking are not always easily distinguishable in reality. Acknowledging this grey area between the two phenomena, the Belgian legislature has introduced an alternative approach (referred to as ‘third-way approach’) which would offer migrants who have experienced ‘aggravated forms’ of migrant smuggling the same protective status that is usually strictly reserved for victims of human trafficking. Interestingly enough, migrants don’t seem inclined to make use of this procedure. Through a series of expert interviews, this article shines light on the perspective of key actors within the Belgian criminal justice system and migration control apparatus with regard to this third-way approach and its functioning in practice. In so doing, the article not only reveals how the proper functioning of this third-way approach is hindered by a series of organizational and institutional factors, but it also shows how the different actors are struggling with the inherent tension between the objectives of protecting state security and the protection of the needs of vulnerable groups in precarious life situations.

Informing relatives of their genetic risk: an examination of the Belgian legal context.

Findings from genomic sequencing can have important implications for patients and relatives. For this reason, most professional guidelines support that patients have an ethical duty to inform relatives and, when disclosure does not occur, most guidelines allow health-care professionals (HCPs) to breach confidentiality. Translating the ethical duties to respect the patient's confidentiality and prevent harm in at-risk relatives into legislation is a complex issue due to the both personal and familial nature of genetic information. In many countries there is no specific guideline or law addressing family communication of genetic information and thus it is unclear what duties patients and HCPs have towards at-risk relatives. Using Belgium as an example for countries in which this is the case, we examined the existing Belgian legislation in relation to three central topics: (1) patients' duties to family members, (2) respect for patient confidentiality and privacy, and (3) HCPs' duties to family members. We then investigated international legal frameworks and compared it with the Belgian context to see to what degree international precedent could aid in the interpretation of Belgian law. Based on our review of the legislation, we make recommendations for the interpretation of current law and examine whether there is sufficient legal precedent to answer the questions central to family communication of genetic information. Although we focus on the specific Belgian legislation, the discussions are relevant for many other countries that have similar legislative approaches.

Gender Quotas for Corporate Boards: A Comparison Between Belgium and the Netherlands

This article discusses and compares Belgian and Dutch gender quota legislation. In Belgium, a mandatory quota that imposes sanctions for non-compliance was introduced in 2011. From 2013–2020, a target figure (streefcijfer) was in force in the Netherlands. This target figure applied on a comply-or-explain basis with no sanctions for non-compliance. The Netherlands is currently in the process of introducing mandatory gender quota, as the target figure did not yield the desired result of increasing the number of women on boards to the required level. This article discusses the key features of the Belgian mandatory quota and of the Dutch former target figure and proposed mandatory quota. Subsequently, this article compares the Belgian and Dutch quota legislation in terms of introduction of the quota, scope, application, implementation deadlines and sanctions. The analysis of the existing Belgian quota and the proposed Dutch quota legislation reveals that there are some similarities with regard to their application and sanctions. This article concludes with a discussion about what the Dutch legislator can learn from the Belgian gender quota legislation in order to succeed in increasing the number of women on corporate boards in the Netherlands. gender equality, gender quota, women, corporate law, corporate governance, women on boards

From precarity to the denial of social status in the Belgian legal order: The social security rights of platform workers in question

AbstractThe right to social security is enshrined in article 23 of the Belgian Constitution. It is the role of the legislator to implement it, to guarantee the right of all to lead a life in accordance with human dignity. Studies show that platform workers face major difficulties in terms of social protection. The aim of this article is to highlight the limits of existing legislative provisions regarding their ability to implement the fundamental right to social security for platform workers. With regard to these legislative provisions, we are interested in both the general regulations that shape the Belgian social security system and the recent measures adopted by the Belgian legislator with regard to the so‐called sharing economy. An analysis of these provisions reveals that a number of platform workers are excluded from social security, both de facto and de jure. At the very least, this raises the question of whether the Belgian legislator is complying with the positive obligation to fulfil the constitutional right to social security for platform workers, and the negative obligation, at least, not to undermine it.