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. ⟶