December 2022 – What happens if a shareholder transfers his shares before they are paid up in full? This question also remains relevant under the new Companies and Associations Code (CAC). The old Companies and Associations Code imposed a minimum share capital for the most relevant... ➤

October 2022 – An accident is qualified as an accident at work if it is work-related. An accident occurring in the course of work is therefore certainly an accident at work. Accidents on the way to work are also generally considered to be accidents… ➤

October 2022 – Construction offence ... As the term implies, anyone who constructs or alters a building without the required permits commits an offence. Such an offence not only gives rise to fines and a reinstatement... ➤

October 2022 – In the event of the death of a parent, most families do not really share the estate. This allows the surviving partner to get on with his or her life, without feeling that he or she has lost not only his or her partner but also half of his or her estate. This is… ➤

October 2022 – As a result of the reform of company law, BVBAs, which were required to have a small share capital, were transformed into BVBAs without share capital. The VVPR-bis... ➤

October 2022 – Ms X works in Brussels, but her employer's registered office is in Asse. What language is applicable here when the employer fails to appear before the judge? The registered office of SRL A is located in Asse. Ms X is… ➤

October 2022 – Most companies entrust their salary administration to a social secretariat. Payroll processing has become so complicated that only specialised companies can carry out this task. But what happens if they make a mistake? ➤

October 2022 – The amount of the mileage allowance for federal civil servants who travel for the government with their own car is traditionally communicated around 1 July. This communication is important for business owners, accountants and tax advisors… ➤

October 2022 – Have you bought a building that has been converted without the necessary permits? In this case, the building may have been delivered in accordance with the sales contract, but there is a hidden defect. The distinction between a non-conforming… ➤

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… ➤

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. ➤

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… ➤

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… ➤

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... ➤

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… ➤

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… ➤

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... ➤

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… ➤

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… ➤

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… ➤