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… ➤

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. ➤