New Belgian Criminal Code

On 8 April 2026, the new Belgian Criminal Code will enter into force, introducing an entirely reimagined set of general criminal law principles and fundamentally changing the conditions for certain offences. This long-overdue reform replaces the old Code, dating back to 1867, which had become overly complex due to numerous amendments. The new Code aims to modernise, streamline and simplify Belgian criminal law. One area significantly affected is the offences against property (Title VI of the new Criminal Code).
More specifically, key changes concern criminal fraud, abuse of trust and money laundering.

Criminal Fraud
The new Code encompasses recent changes made to the offence of fraud. Fraud no longer requires the actual transfer or delivery of the money or goods. It is now sufficient that the perpetrator seeks an unlawful economic advantage, for himself or for another person, with fraudulent intent and by using fraudulent means. By deleting the requirement of a transfer or delivery of money or goods, the use of fraudulent means no longer needs to result in the actual gain of the unlawful economic advantage. The mere aim of obtaining an unlawful economic advantage is sufficient.

The current requirement of the use of fraudulent means, such as false identities or falsified documents, remains.
These changes significantly broaden the scope of the offence of fraud.

Abuse of Trust
The scope of the offence of abuse of trust is also broadened. Previously, only certain tangible goods such as money, debt claims, or material objects were covered. Now, any goods with an economic value fall under the offence, also intangible goods, like software, know-how or client lists.

Another important novelty is that an attempt to commit a “misdemeanour” is now always punishable. Under the soon to be replaced framework, an attempt at such an offense was only punishable when explicitly stated in the law. This will also apply to attempted abuse of trust.

The related offence of abuse of corporate assets remains largely unchanged, aside from making attempts punishable as well.

Money Laundering
In Belgium, money laundering is punishable through three separate offences, which have received quite an extensive overhaul, through several small amendments.

Notably, under the new Code, the perpetrator of the predicate offence can also be prosecuted for purchasing, exchanging, receiving, possessing, storing or handling proceeds of crime (the first of the three money laundering offences), unless the offence is committed outside Belgium and is not punishable in the foreign jurisdiction.

The new Code also includes mandatory aggravating circumstances for judges to consider, for example money laundering in connection to organised crime or if the perpetrator is a regulated entity like a bank or financial institution.

New Sanctions
One of the most significant amendments with regards to financial sanctions is the denial of criminal financial gain. If a judge deems the applicable fine insufficient to arrive at an appropriate punishment, he can impose an additional financial sanction corresponding to a maximum of three times the envisaged or realized financial gain. This provision provides judges with immense discretionary power and a forceful instrument that can inflict a substantial financial burden on corporations and their directors.

In addition, and specifically for legal entities, a new alternative punishment is being introduced. Legal entities may now be subject to a community service penalty. The main difference with the existing penalty for individuals is that for legal entities the community service consists of a monetary contribution to the community of up to €360.000. This penalty can only be pronounced with the legal entity’s consent and is applicable for crimes with a level 1 or 2 punishment.

Conclusion
Overall, the new criminal provisions regarding these offences against property are stricter. Its broader scope lowers the threshold for conduct to qualify as an offence. By no longer requiring the explicit incrimination of an attempt for misdemeanours and by introducing entirely new sanctions expressed as a multiple of the (envisaged) financial gain, the law has become considerably more potent.