On 16 January 2024, the Brussels Court of First Instance rendered an interesting decision about the right of a creditor to attach the domain names of his debtor and to sell them to the highest bidder. We all know that the value of domain names can be very high.

Today, the academic works, in particular carried by the French referential of the intangible capital’s measure “Thesaurus Capital Immatériel” (Thesaurus Intangible Capital) show a real correlation between the intangible assets’ quality and the companies’ economic performance. The higher the quality of the intangible assets is (human capital, information system capital, customer capital…), the stronger, more sustainable and economically efficient in the medium and long term the company’s fundamentals are. Hence the importance to measure the intangible capital and its evolution over time.