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31 January 2024
Q1 - 2024
Ezequiel Scagnetti
How to make your inventory management profitable

February 2024 - Inventory management costs money. But those who are smart in the warehouse can reap commercial benefits from it. In Belgium, the cost of stock for the average SME is estimated at 15 to 20 per cent of the financial value of the stock. Yet, the stock is indispensable in many cases. For three reasons: Fast delivery increases your service. ➤

How to make your inventory management profitable
30 January 2024
Q1 - 2024
Ezequiel Scagnetti
More insight into your business? Optimise ...

February 2024 - Whatever business you are in, at the end of the financial year, only one thing counts: the amount below the line. The financial management of your business, therefore, deserves full attention. An ERP system brings insight into your data and figures. The basis of sound financial management is up-to-date accounting. An ERP… ➤

More insight into your business? Optimise financial management
30 January 2024
Q1 - 2024
Ezequiel Scagnetti
Corporate tax: an overview of novelties in 2024

February 2024 - The start of a new year always has a number of tax novelties in store. In 2024, too, you can expect a number of changes in corporate tax. Which changes should you take into account?
Statutory filing deadlines
As is its annual custom, the FPS Finance informs taxpayers of the tax... ➤

Corporate tax: an overview of novelties in 2024
30 January 2024
Q1 - 2024
Ezequiel Scagnetti
New HR measures in 2024

February 2024 - In 2024, you should consider some new HR measures for employers and employees. In this article, we list some of the critical changes.
Extension of date for presentation of purchasing power premium
Through the RD of 23 April 2023 on the purchasing power premium, well-performing companies can grant a one-off purchasing power premium… ➤

New HR measures in 2024
30 January 2024
Q1 - 2024
Ezequiel Scagnetti
Reform of patrimony tax for not-for-profit ...

February 2024 - Until the tax year 2023, non-profit organisations, international not-for-profit organisations (NPOs) and private foundations were subject to a 0.17% tax on the value of their assets (albeit with an exemption of a first tranche of EUR 25,000 of assets). Since 1 January 2024, a reformed rate… ➤

Reform of patrimony tax for not-for-profit associations, NPOs and private foundations from 2024
Ezequiel Scagnetti
15 October 2022
Q4 - 2022

An identity card is not a loyalty card

Ezequiel Scagnetti
15 October 2022
Q4 - 2022
An identity card is not a loyalty card

October 2022 – You may hardly have cash left in your wallet. But loyalty cards all the more so. With some cards, you get instant discounts. Other cards give you a record of your purchases and you will no longer get a paper ticket at the till. And finally, there… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
14 October 2022
Q4 - 2022

Car taxation: corporate tax on capital gains

Ezequiel Scagnetti
14 October 2022
Q4 - 2022
Car taxation: corporate tax on capital gains

October 2022 – Deductions for passenger cars are limited based on the vehicle's CO2 emissions. Logically, therefore, a capital gain on the sale of the vehicle should only have limited taxability. But taxation does not always rhyme with logic. ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
23 August 2022
Q3 - 2022

Administrator: assimilation of a period of sick leave to a period of activity for the calculation of the pension

Ezequiel Scagnetti
23 August 2022
Q3 - 2022
Administrator: assimilation of a period of sick leave to a period of activity for the calculation of the pension

August 2022 – If you can no longer work as a director because of illness, you can have the period of incapacity to work treated as a period of self-employment for the… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
23 August 2022
Q3 - 2022

Charging station and investment allowance

Ezequiel Scagnetti
23 August 2022
Q3 - 2022
Charging station and investment allowance

August 2022 – If your company installs a charging station at the home of its manager, it benefits from an investment deduction in return. But what if the company is located at the same address? The investment allowance is a deduction that the company… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
23 August 2022
Q3 - 2022

Do you accept the estate if you pay for the funeral?

Ezequiel Scagnetti
23 August 2022
Q3 - 2022
Do you accept the estate if you pay for the funeral?

August 2022 – When someone close to you dies, the legal and fiscal settlement of the estate is not exactly the first thing on your mind. But in a hurried society that often gives the impression of being over-regulated, every legal act you take has meaning... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
23 August 2022
Q3 - 2022

UBO register: everything you need to know about the deadline for exercising the right to be heard

Ezequiel Scagnetti
23 August 2022
Q3 - 2022
UBO register: everything you need to know about the deadline for exercising the right to be heard

August 2022 – The UBO register (or Ultimate Beneficial Owners Register) was introduced by a law of 18 September 2017 on the prevention of money laundering and terrorist financing and the restriction of… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

New Book 5. “The Obligations" of the Civil Code

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
New Book 5. “The Obligations" of the Civil Code

August 2022 – The Civil Code is being modernised. Book 5 "Obligations" of the new Civil Code was published on 1 July 2022. What are the main points to remember about this new book? According to the new book, all general terms and conditions of a… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

Rental of a room by a non-profit organisation: when the complexity of VAT legislation is an asset

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
Rental of a room by a non-profit organisation: when the complexity of VAT legislation is an asset

August 2022 – Many associations generate additional income by renting out their premises to other associations or individuals. They usually do this without VAT, but according to the Court of Cassation this is... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

Declaration of a conflict of interest

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
Declaration of a conflict of interest

August 2022 – If a company director has a property interest that is contrary to that of the company, he must declare this correctly and in good time. How should he do this? The term 'conflict of interest' in company law refers to the situation where a member of the… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

Audit report in the event of a partial demerger

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
Audit report in the event of a partial demerger

August 2022 – At the beginning of July 2022, the Information Centre for Company Auditors (ICCI) gave its opinion on whether an audit report should be drawn up on the contribution in kind made in connection with a silent partial demerger. ICCI's conclusion? A change in… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

Gift and inheritance tax: the family company

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
Gift and inheritance tax: the family company

August 2022 – The legislator supports the anchoring of the family company in the family by means of special advantageous tax regimes applicable in the event of donation and death. The continuation of these advantageous regimes is dependent on… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
22 August 2022
Q3 - 2022

The tax-exempt portion of income in case of co-parenthood

Ezequiel Scagnetti
22 August 2022
Q3 - 2022
The tax-exempt portion of income in case of co-parenthood

August 2022 – The proportion of your income that is exempt from tax depends, among other things, on the number of dependent children. Children with joint custody are dependent on both parents. The tax-exempt portion of your income is divided equally between the... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Tax retroactivity of a restructuring transaction

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Tax retroactivity of a restructuring transaction

July 2022 – In the case of a contribution, a merger or a demerger, it is not unusual for the parties to set a specific date for the valuation of the transaction, to agree on various arrangements afterward, and for the contract to be signed several months later. How… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

2022 investment deduction: what percentage are you entitled to?

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
2022 investment deduction: what percentage are you entitled to?

July 2022 – At the end of 2020, the legislature increased the standard investment deduction rate from 8% to 25% for capital assets acquired or established between March 12, 2020 and December 31, 2022. This makes the standard rate higher than the "enhanced… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Charging stations: first change in new legislation 

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Charging stations: first change in new legislation 

July 2022 – The deductibility of business expenses related to vehicles will undergo many changes over the next few years. Cars powered by fossil fuels will cease to be deductible. Electric cars, on the other hand, will remain tax-deductible. To encourage... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Living expenses in Belgium: tax-deductible amount

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Living expenses in Belgium: tax-deductible amount

July 2022 – If an employee incurs expenses at the request or for the benefit of his employer, the employer will in principle reimburse these expenses. These "employer's own expenses" are not taxable for the employee and are normally deductible for the employer. ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Companies and capital gains on shares: the participation condition

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Companies and capital gains on shares: the participation condition

July 2022 – Capital gains on shares can be exempted from corporate income tax. One of the conditions for this exemption is the minimum participation requirement. If you sell the shares in bundles, there will be a point where you will no longer meet this... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Transfer of the family business: no private property?

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Transfer of the family business: no private property?

July 2022 – In the Flemish Region there is a special tax regime applicable to the transfer of a company, either by donation or following a death. According to the tax authorities, this preferential regime is not applicable when there are also private assets in the.... ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

Accommodation as a form of remuneration

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
Accommodation as a form of remuneration

July 2022 – If the company incurs an expense that benefits the corporate officer, this expense may be considered as remuneration for work performed in accordance with the remuneration theory. Under certain conditions. The Antwerp Court of Appeal recently… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

Ezequiel Scagnetti
7 July 2022
Q3 - 2022

6% VAT in case of demolition and reconstruction by the same person

Ezequiel Scagnetti
7 July 2022
Q3 - 2022
6% VAT in case of demolition and reconstruction by the same person

July 2022 – Construction work is subject to VAT at the standard rate of 21%. There are a few exceptions to this rule, such as the conversion of an old house, where the rate is 6%. At the end of April 2021, an exception was added to the list: the demolition and… ➤

Tagged: Fidelium, professioanl, accountants, tax, experts, Brussels, Belgium

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Fidelium Srl - VAT BE0465950881 - ITAA 50371591

 
 
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Fidelium Srl, 65 Sint-Michielslaan, Etterbeek, Brussels Hoofdstedelijk Gewest, 1040, Belgium+3227700619info@fidelium.eu

Fidelium SRL - Boulevard Saint-Michel 65/6
Brussels 1040, Belgium
+32 (0) 2 770 06 19 – info@fidelium.eu