April 2021 – The Flemish government wants to give Flemish companies a boost in the wake of the coronavirus crisis by giving private individuals a tax incentive to invest. On the one hand, it offers them the possibility to invest via a "winwinlening" (a subordinated loan). On the other hand, since 11 February 2021, it offers… ⟶

April 2021 – In principle, companies that are required to draw up annual accounts are also required to draw up a social balance sheet and file it with the National Bank of Belgium. In this social balance sheet, you as a company must include information on the number of employees: staff turnover, training, etc. ⟶

April 2021 – As a company director, if you grant a loan to your company, you must ensure that the amount of the loan does not exceed the company's equity capital and that the interest rate you receive does not exceed the market rate. If you exceed either of these limits, the part of the interest that exceeds the limit will… ⟶

April 2021 – The Commission des Normes Comptables (CNC/CBN) has recently published a draft opinion on the accounting treatment of a waiver of commercial rent. According to the CNC/CBN, the "loss" of rental income on the part of the lessor should be accounted for… ⟶

April 2021 – This overview of the main indexed personal income tax amounts only includes the federal amounts. The tax reductions and other amounts determined by the regions are not included. ⟶

April 2021 – Since the reform of company law on 1 May 2019 with the introduction of the Companies and Associations Code (CCA), a limited liability company or a public limited company can be formed by a single shareholder. These companies can therefore obviously also continue… ⟶

April 2021 – Entrepreneurs who realize capital gains on certain intangible and tangible fixed assets can benefit from a tax deferral, provided that they reinvest the market value or the compensation within the time limit. The capital gain is then taxed at the rate of depreciation of the asset… ⟶

April 2021 – What is left of the regime of exempt supplementary activities, as we knew it in 2018? The Constitutional Court annulled this regime in the course of 2020. The "old regime" is therefore applicable again from the beginning of 2021.

April 2021 – "Non-recurring benefits linked to results". This is the exact name of the benefits that an employer can distribute to his staff free of tax and, in part, also free of social security contributions. The scheme has already existed since 2008. The new ceilings for benefits paid from 1 January 2021 are now known.

April 2021 – Let's imagine that you pay an employee compensation in lieu of notice. Later, it turns out that this pay was miscalculated, so you ask for a partial refund of the amount paid. What do you claim: the gross amount (including withholding tax) or the net amount? ⟶