Home - De Langhe Attorneys

Contracting by means of emoticon: between business efficiency and legal risks

The digitisation of business communication continues to challenge (Belgian) contract law. Traditional signatures are increasingly being replaced by informal digital signals: such as an ‘okay’ a green check mark or a thumbs-up. On 2 September 2025, the Brussels Commercial Court considered the addressed the question of whether a ‘👍’ emoticon in professional email correspondence constitutes valid acceptance of a contractual offer between companies. The ruling highlights the legal risks of (overly hasty) digital correspondence.

Sun, sea and Programme Law: a summer of fiscal tightening, reliefs and revival

This summer, the federal legislator treated us to a fiscal cocktail of tightening, reliefs and a touch of revival. We give you a taste of the most important elements of the Programme Law of 18 July 2025.

Belgian DRD deduction disapproved by Court of Justice

On March 13, 2025, the European Court of Justice ruled that the Belgian ban on applying the dividend received deduction to group contributions received, is contrary to European law. The Court believes that the current regime does not lead to effective exemption.

De Langhe Advocaten

Partner to the entrepreneur

To grow, professionalize and internationalize

Tailored financing and management

Takeover, valuation, exit, asset and succession planning

WE ARE AT YOUR SERVICE, YOU, THE AMBITIOUS ENTREPRENEUR, AT THE HEART OF THE FLEMISH ECONOMY

YOU FOCUS ON YOUR BUSINESS. WE WILL CATER TO YOUR LEGAL AND FINANCIAL NEEDS BEFORE THEY EVEN ARISE

News

Contracting by means of emoticon: between business efficiency and legal risks

Sun, sea and Programme Law: a summer of fiscal tightening, reliefs and revival

Belgian DRD deduction disapproved by Court of Justice

"One of the most important principles of success, is developing the habit of going the extra mile."

Flanders has enormous business potential. Business management can always be improved upon.

Law does not have to be a deal breaker. It can actually offer a host of business opportunities.

To do business means to weigh up the costs and the benefits. That is exactly what we do with our legal and financial solutions.

We act as the entrepreneur's safety net.

To give the entrepreneur peace of mind. If we achieve that, it means that we have done our job.

We see ourselves as legal architects: a solution must not only be right for the client, it must also be feasible and sustainable.

The right advisor at the right time: if we cannot do the job ourselves, we subcontract to our vast network of top professionals.

We speak the entrepreneur's language: clear, no-nonsense, straight to the point.

Find your niche!