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Paper A legal manual for Circular businessmodels (dutch)

  • Sep 11, 2025
  • 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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The Circular Value Index (CVI) is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0). You may use, share, and adapt it for noncommercial purposes only, provided you give appropriate credit to the Circular Value Institute, include a link to the license, indicate if changes were made, and license any adaptations under the same or a compatible license.

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