January 2023 – A company offers a stock option plan to its manager. In doing so, it calls on a specialised institution to offer standard stock options solutions. Yet this does not guarantee the deductibility of the costs. A company with only one member of… ➤

January 2023 – You no longer have to queue at a counter for government affairs either. Most federal and regional authorities have convenient websites where - provided you are correctly identified - you can do all your government business. But how do you actually identify yourself to the government? ➤

January 2023 – The securities tax is here to stay. Several parties had sought its annulment at the Constitutional Court. Still, with the exception of the anti-abuse provision, the court has no problems with the new version of the securities tax. In 2018, a new tax was introduced in Belgium… ➤

January 2023 – In a pre-pack, the healthy parts of a near-bankrupt company are sold under the supervision of the court. A relaunch for part of the company certainly has advantages. But what about the employees? 'Silent bankruptcy', better known by its English name pre-pack insolvency, was introduced into Belgian law at the end of March 2021. ➤

January 2023 – At the end of September 2022, a collective bargaining agreement (CBA) was signed within the National Labour Council that gives employees the right to apply for flexible working arrangements. The scheme has been in force since… ➤

January 2023 – Rent is a regional competence, but the three regions took the same measure to protect tenants in the context of soaring energy and heating costs: a freeze on indexation. Still, there are some differences. In principle, landlords are allowed to index the rent of their properties every… ➤

January 2023 – Students can simply participate in the labour market. If employer and student comply with certain conditions, students are even subject to more favourable social security and tax rules than other employees. The government decided at the end of October to extend that favourable regime even further. ➤

January 2023 – The old Civil Code, also called the "Code Napoleon" because of its originator, is being steadily renewed. In early 2023, the new Book 5 - Law of Obligations will come into force. Important for private individuals and traders alike. We may continually talk about the… ➤

January 2023 – If a self-employed person uses a communal building for professional purposes, expenses and depreciation should be limited not only to the professional part but then also to his or her share of the property. There is a special administrative tolerance for buildings in the matrimonial community. ➤

January 2023 – Since 1992, companies have had to pay an annual contribution for the benefit of the social status of the self-employed. The contribution is due by 30 June each year. Interestingly, this year the contribution does not change at all compared to last year. ➤

December 2022 – The notional interest deduction (NID) rates – i.e. the deduction for risk capital – are determined every year. The basic rate for the assessment year 2023 was published in the Belgian Official Gazette on 19 September 2022. That base rate is… ➤

December 2022 – The Court of Appeal of Liège rejects a fine imposed by the tax authorities for failing to declare a foreign legal arrangement. After all, there was no intention on the part of the taxpayer to evade the tax. The Court of Appeal thus goes further… ➤

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… ➤