05 January 2026Publication
Jurisdiction – the “Brexit transition period gap”
The Belgian Supreme Court has held that the Hague Convention 2005 continued to apply to the UK during the Brexit transition period
What's happening?
The UK left the European Union on 31st January 2020 but under the Withdrawal Act, it continued to be treated as a member state until the end of the transition period on 31 December 2020.
In the short term, the Withdrawal Act means that much existing EU law will continue to apply in the UK as if it were part of domestic law. However, in the longer term, the UK won't be bound by EU Regulations and EU Directives and will, in principle, have greater freedom to legislate in those areas. In practice though, this freedom is likely to be minimised by the economic and political reality of the need to mirror business-friendly EU Directives and the increased administrative costs for UK businesses in complying with different taxation systems.
More generally, Brexit has removed the UK's powers to influence EU-level tax matters but has no impact on the UK's extensive double tax treaty network.
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This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.
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