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Paper A legal manual for Circular businessmodels (dutch)

  • Writer: Sofie Rapsaet
    Sofie Rapsaet
  • Sep 11
  • 1 min read

This final report brings together the legal insights from the MASCO project (Material Service Company, 2022–2025). It explores how circular business models – such as leasing models (servitization) and circular sales models – can be embedded in Belgian law and tax practice.Key questions include: how can producers remain responsible for materials and products throughout their life cycle, how should ownership rights and contractual clauses be structured, and how can challenges such as accession and insolvency be addressed?

The report also elaborates on the MASCO concept as a financing, investment, and operational vehicle to keep circular materials in circulation. As such, it offers a practical, legally grounded guide for companies, policymakers, and legal practitioners aiming to anchor the circular economy.

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