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In the world of mergers and acquisitions (M&A) the sales process of a company can be quite complicated. Being well prepared is thus critical. As corporate finance professionals, we assist the vendors with 2 important services, being Vendor Due Diligence (VDD) and Vendor Assistance (VA).
These services are often confused with each other. Yet each has its own purpose and offers unique benefits depending on the needs of the vendor. In this article, we will discuss the differences between VDD and VA, the benefits of both and how they help you make a transaction process run smoothly.

On 26 February 2025, the European Commission adopted the Omnibus package, a set of proposals aimed at reducing the administrative burden on companies regarding sustainability reporting. This package introduces adjustments to the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, and the Corporate Sustainability Due Diligence Directive (CSDDD).
The proposal will now be submitted to the European Parliament and the Council for their consideration and adoption. Although the Commission calls for priority for swift processing, the exact timeline for approval has not yet been established.
If the Omnibus proposal is adopted, what will be the implications for CSRD and EU Taxonomy?

Many owners of a foreign holiday homes rent out this home - usually furnished - to maximize the return on their investment. The Belgian tax administration has this in its sights and tries to tax a portion of the rental income. However, this violates double taxation treaties, which has now also been confirmed by recent case law.

In May 2024, the investment deduction was reformed for all investments made or established as of 1 January 2025. Through a Royal Decree of 20 December 2024, published in the Belgian Official Gazette on 31 December 2024, the legislator clarifies which investments are eligible for the new thematic deduction. In this article, you will find a summary of the published investment lists.

Vendor due diligence (VDD) is a powerful tool that is increasingly becoming part of the acquisition process of companies. Not only in complex, international acquisitions, but also in smaller-scale local acquisitions. Whereas traditional due diligence is typically carried out by the buyer, it is the seller who initiates the VDD. In this process, an independent external party conducts a thorough investigation of the company in question. The aim is to give potential buyers confidence, by providing transparent and accurate information upfront. This benefits the parties on both sides of the table.

Are you active in the distribution sector, sales concessions, franchising,...? If so, you may be familiar - e.g. as a franchisor - with the obligation to provide a draft agreement and a pre-contractual information document (‘PID’) to the other contracting party (e.g. the franchisee) at least one month before the conclusion of the commercial agreement. In a recent article we already informed you that the information to be mentioned in the PID has thoroughly changed since September 1, 2024. However, soon you will have to update your PID again! This is because the information you must mention in the PID will be further expanded. These new rules will come into force on March 1, 2025.