The principle of loyalty prohibits directors from competing with the company of which they are directors. Since the shareholders entrust them with the management of their company, it can therefore be considered that the directors do everything necessary to optimize this management. But what happens when… ⟶

The new legislation on abuse of economic dependence, unfair terms and unfair market practices between companies (B2B law) was adapted in 2019. Part of this law came into force in 2019, others only in 2020. It seems that the Ghent Enterprise Court is the first to put the law into practice. ⟶

The previous government had decided to grant self-employed workers a deferment of payment of their social security contributions. But what is the impact of this deferral on the tax deductibility of these contributions? ⟶

Who says CSA immediately thinks about the new rules for corporations. An LLC without capital, new rules on voting rights, a new definition of a cooperative society? But quite a few things have also changed for directors. ⟶

With loss carry-back, the government wanted to preserve the cash flow of contractors in times of coronavirus. However, this is only possible if the company has not mortgaged its liquidity position by making a dividend distribution or, more generally, a distribution of equity capital. But what about directors' fees? ⟶

On 4 November last year, the government surprised everyone by publishing a notice in the Moniteur concerning the introduction of an annual tax on securities accounts. It was important to take taxpayers by surprise. ⟶

In mid-November, parliament approved a measure that should enable companies to replenish their financial reserves after the coronavirus crisis. If you keep your profits in the company, you will quickly, but temporarily, make a nice tax saving. ⟶

With the so-called Corona II law, the government introduced so-called consumer vouchers. A non-taxable benefit for workers, but subject to numerous limits and conditions. ⟶

A few years ago, the legislator decided to encourage the use of bicycles for home-workplace journeys. Workers who use their own bicycles to get to work can receive a tax-free allowance and the benefit resulting from the provision of a company bicycle is taxed at a minimum. However, due to the coronavirus crisis, many workers do not have to commute to work. Does this have an impact? ⟶

Until now, the reduced VAT rate of 6% for conversion work only applied if the dwelling WAS NOT completely demolished. There has been an exception to this rule for almost ten years, but it is limited to certain areas in Belgium (thirty-two in total). In these areas, demolition and subsequent reconstruction do benefit from the 6% rate. ⟶