Q1 - 2023

Securities tax 2.0 passes Constitutional Court test

Securities tax 2.0 passes Constitutional Court test

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… ➤

Pre-pack: what about employees?

Pre-pack: what about employees?

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. ➤

Housing rents: indexation depends on EPC certificate and region

Housing rents: indexation depends on EPC certificate and region

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… ➤

Student work to 600 hours per year

Student work to 600 hours per year

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. ➤

The pre-contractual phase from 1 January 2023

The pre-contractual phase from 1 January 2023

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… ➤

Common building: deduction of costs professional part

Common building: deduction of costs professional part

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. ➤