On 1 September 2026, the revised Belgian Criminal Code will enter into force. This long-awaited reform was highly necessary, as the existing Criminal Code, dating back to 1867, had become outdated on numerous topics and increasingly complex due to the numerous amendments introduced over the years. The new Criminal Code aims to modernise, strengthen and simplify Belgian criminal law.
The initial entry into force was scheduled for 8 April 2026 but was postponed following concerns raised, amongst others, by the judiciary regarding its practical implementation, particularly given that several specific statutes had not yet been aligned with the new Criminal Code. It remains to be seen whether the legislator will be able to address these concerns within the relatively short timeframe available.
In the ten weeks leading up to its entry into force, we will publish a series of articles highlighting the most significant changes for corporate criminal law. The following topics will be covered:
1. Introduction of new offences
The new Criminal Code introduces several new offences, including ecocide and the concealment of evidence. Ecocide is defined as the intentional commission of an unlawful act, by act or omission, that causes serious, widespread and long-lasting damage to the environment. By criminalising ecocide, the legislator partially fulfils the obligations arising under the European Environmental Crime Directive. The offence of concealing evidence is introduced to strengthen the capacity of prosecuting authorities.
2. Modernisation of forgery and fraud
The new Criminal Code considers the challenges of the 21st century by modernising several offences. In particular, the legislator aligns the offence of forgery and its digital equivalent, which are now covered under a single offence in the new Criminal Code. The same goes for the offences of fraud (“oplichting”) and computer fraud (“informaticabedrog”), which are also aligned in the new Criminal Code. The reform of the offence of fraud will however be discussed in more detail in the fourth article regarding the offences against property.
3. Slander and insults
Another notable development concerns the reform of the offences of slander and insults. The legislator abolishes the distinction between the different forms of slander (“laster”, “eerroof”). The legislator also abolishes the distinction between written or oral insults.
4. Offences against property
The new Criminal Code also integrates various legislative amendments adopted in recent years at both national and European level concerning several offences committed against property, such as fraud or abuse of trust.
5. Money laundering
Money laundering offences are also subject to a few changes. In particular, under the new Criminal Code the perpetrator of the predicate offence may also be prosecuted for the primary money laundering offence. The legislator has also introduced several aggravating circumstances, which courts must consider when determining the appropriate sentence. Notably, however, the much-criticised exemption clause applicable to entities subject to the preventive anti-money laundering regime has been left unchanged.
6. Reform of the sentencing regime
Key changes can also be observed regarding the sentencing regime. For example, the classic threefold classification of offences (“overtredingen”, “wanbedrijven”, “misdaden”) is abolished, as well as the corresponding categories of sanctions (“politiestraffen”, “correctionele straffen”, “criminele straffen”). The legislator opts for a simplified system in which each offence is punishable according to a specific penalty level (with eight levels in total). This reform aims to establish a clearer and more predictable framework for sanctions.
7. Introduction of new sanctions
The new Criminal Code also introduces several new sanctions, such as the financial penalty determined on the basis of the benefit expected or obtained from the crime (“geldstraf”), and the service penalty for the benefit of the community (“dienstverleningsstraf ten gunste van de gemeenschap”) for legal entities which serves as the equivalent of the existing community service for natural persons. In doing so, the legislator aims to modernise the sanctions framework and equip judges with a broader and more diversified range of sentencing measures.
8. Professional disqualification penalty
In addition to the introduction of new sanctions, the scope of existing sanctions is also expanded. In particular, the scope of application of the professional disqualification penalty is generalised.
9. Criminal attempt
The abolition of the traditional classification of offences also affects the punishability of criminal attempts. The new Criminal Code significantly broadens the scope of criminal attempts by providing that attempts to commit intentional offences are always punishable.
10. List of offences of which a legal entity can be the victim
The new Criminal Code also introduces a limitative list of offences of which a legal entity may be the victim. While it is clear that a legal entity cannot be the victim of offences such as homicide, this is less clear in respect of other offences, such as defamation, threats and breaches of professional secrecy. By establishing such a list, the legislature aims to put an end to the ongoing debate on this issue.