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Since the adoption of the new Belgian Companies and Associations Code (CAC) in February 2019, companies and associations incorporated after 1 May 2019 must be in line with this new legislation. On 27 September, an appeal for partial annulment of the Companies and Associations Code was brought before the Constitutional Court.


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What is the new Belgian Companies and Associations Code and how did this reform come about? The objective is clear: to modernize Belgian company and association law by simplifying it


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The long-awaited Code of Companies and Associations will become a reality in 2019. Both existing and newly-established companies should begin preparing themselves.


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The cooperative company (CC) is a flexible form of company with variable capital, enabling its shareholders to enter and exit on the basis of the corporate capital.


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With the new Belgian Company Code the composition of the NV board is more flexible with the creation of 3 governance regimes: monistic governance, sole director and dual governance.


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The new Belgian Company Code now explicitly states that directors must exercise their general duties with reasonable care, skill and diligence.


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