July 2021 – The Companies and Associations Code (CSA) provides for a disclosure obligation for persons who directly or indirectly acquire dematerialised securities conferring voting rights in a public limited company. A recent opinion of the Institute of Company Auditors (IRE) clarifies this obligation. ⟶

July 2021 – In principle, dividends are subject to a withholding tax (Précompte Mobilier/Roerende Vorheffing) of 30%. However, there are various reduced rates, especially for dividends from so-called VVPR-bis shares. The tax authorities recently announced that interim dividends and dividends on VVPR-bis shares are… ⟶

July 2021 – When an employee is provided with a company car, he is taxed on a benefit in kind. If the employee pays a contribution for this company car, this contribution is deductible from the benefit. However, it would appear that the costs that the employee personally pays are not deductible from the taxable benefit. ⟶

June 2021 – The VAT regime applicable to international e-commerce will change radically on 1 July 2021. From that date onwards, the seller will almost always have to apply the VAT regime of the country of the individual customer. To avoid having to file a return in all EU Member States, you can register for the One Stop Shop… ⟶

June 2021 – In 2020, when the pandemic broke out, the then Minister of Justice took emergency measures allowing general meetings to be postponed and held remotely. At the end of December 2020, a more solid legal framework was created for these digital general meetings. The pandemic is no longer a valid reason for postponement. The main consequence... ⟶

June 2021 – The annual company contribution for the social status of the self-employed is a social contribution that companies have to pay in order to finance pensions and health insurance for the self-employed. What are the rates for 2021? The contribution is payable by all companies subject to income tax in Belgium, whether Belgian... ⟶

June 2021 – On 2 April, the Parliament approved a second edition of the corona tax shelter for the acquisition of new shares in SMEs. The (temporary) measure had already been the subject of a first edition (also temporary). It concerned new shares issued between 12 March 2020 and… ⟶

June 2021 – At the beginning of April, a new tax benefit was introduced which should encourage owners of commercial properties to grant a rent waiver to their tenants. However, the advantage is not very significant and will therefore not be a major argument for granting a rent waiver. This Covid-19 measure is specifically aimed at traders who have been affected by the lockdown. ⟶

June 2021 – At the end of 2020, the legislator increased the standard rate of the investment allowance from 8% to 25% for fixed assets acquired or created between 12 March 2020 and 31 December 2022. The standard rate is therefore higher than the "increased rate". What is… ⟶

June 2021 – The optional VAT liability regime for property rentals came into force on 1 January 2019. In certain cases, the landlord and tenant can make the lease agreement for new buildings used for business purposes subject to VAT, so that VAT can be deducted. But what if the rent is remitted? A new scheme was introduced at the end of 2018 which allows entrepreneurs to... ⟶

June 2021 – Three important VAT measures designed to give entrepreneurs a breath of fresh air were published in the Belgian Official Gazette on 31 March. The changes concern the December advance payment, the refund threshold and the proportional fine for late payment. Until now, every VAT taxable person had to pay an advance payment of VAT in December, which in... ⟶

June 2021 – The UBO (Ultimate Beneficial Owner) register was introduced in Belgium, as in all other EU Member States, in 2017. Since 30 September 2019, you are therefore obliged to make public certain information about these beneficial owners. A Royal Decree was published on 1 October 2020 which… ⟶

June 2021 – Access to scientific and educational events is subject to VAT in the State in which they take place and not in the State in which the customer is established. This was the rule applied by Belgium when the event did not exceed one day. Belgium... ⟶

May 2021 – The tax authorities have set out their views on the tax consequences of teleworking in a circular published at the end of February. While it is true that this circular was issued in the context of the Covid-19 crisis, the new view… ⟶

May 2021 – The government has twice decided to block bankruptcies via a moratorium. Creditors could then not realise their claims by having the debtor declared bankrupt. The second moratorium ended on 31 January 2021. The government has now passed a law reforming the whole... ⟶

May 2021 – Have you ever considered giving your employees a mouth mask with your company logo? Believe it or not... the taxman will once again have a problem with this. Because this mouth mask could be taxable for your… ⟶

May 2021 – The application of certain labour law provisions depends on the pay of the employee concerned. These earnings ceilings are adjusted annually. The amounts referred to in this article are the amounts for 2021. ⟶

May 2021 – Determining the reporting deadline for non-profit organisations, resident companies, non-resident companies and dissolved companies used to require some mathematical thinking. From this year onwards, it will be much simpler. ⟶

May 2021 – After two condemnations by Europe, Belgium has finally adapted its taxation regime for foreign real estate. You have until the end of 2021 to determine the value of the income from these foreign properties via a special declaration. ⟶

May 2021 – In contrast to the SRL/BV and the SC/CV, the SA/NV does not have to perform a double test before a profit distribution can be authorised. The reason for this is that the SA/NV always has a share capital. For creditors, this capital is the ultimate guarantee. ⟶