September 2021 – A recent law opens the door to online incorporation of companies. You have a company in five days. That's what the minister promises in the preparatory work... The trick is simple: you still have to go through the notary, but the deed of incorporation for legal persons can now also be dematerialised. This will speed up… ⟶

September 2021 – The amount of the mileage allowance for federal civil servants who travel with their own vehicle is traditionally communicated shortly before 1 July. However, this announcement also concerns accountants and tax advisers, as the amount of this allowance is also relevant for tax purposes. If, as an employer, you ask your employee… ⟶

September 2021 – Whose burden of proof is it with regard to overtime? If the employer does not have a tool that allows him to reliably record the daily working time, he must, according to the Brussels Labour Court, prove that the employee did not work the hours he claims. In 2016, a woman was fired. The amount of her severance pay, and more… ⟶

August 2021 – The CNC has published an opinion on the accounting treatment of the replenishment reserve. The replenishment reserve is one of the main measures to help companies recover from the pandemic. What does it mean in practice? The replenishment reserve allows companies to restore their solvency position. ⟶

August 2021 – The exemption from the payment of the withholding tax on earned income (Pr.P.) for research and development is particularly important in attracting companies that wish to invest in new technologies. But what activities actually fall under the concept of "research and development" (R&D for short)? The… ⟶

August 2021 – Investigators have extensive powers in the context of a criminal investigation. They can - always with the authorisation of a judge - enter your premises, open your cupboards, check your finances. But do you have the right not to give them the password to your smartphone or laptop? ⟶

August 2021 – An employee is unable to work due to a miscarriage. On the day of her return, the employer dismisses her on the grounds that the company is reorganising. The employee goes to court, claiming that she was dismissed because she was unable to work due to the miscarriage. The young woman had previously communicated her desire… ⟶

August 2021 – Since 9 April 2021, workers can claim a leave of absence to leave work and go for a vaccination. A typical feature of short-time working is that the employer must continue to pay the salary as normal. What are the conditions? The leave of absence is derived from Article 30, § 1 of the Employment Contracts Act. This article states that… ⟶

August 2021 – After the Constitutional Court annulled the regime of "complementary tax-exempt activities" at the end of 2020, a new specific tax regime has been introduced for services (and thus not for the sale of goods) that a private individual provides to another private individual through an approved electronic platform. In the course of… ⟶

August 2021 – The calculation of the benefit in kind for the company car depends, among other things, on the CO2 emission of the vehicle in relation to the 'average emission of the Belgian car fleet'. This average emission has increased in 2018 and 2019, so that the benefit has decreased. Due to a new law, the benefit will no longer decrease. ⟶

August 2021 – If, as an entrepreneur (natural person or company), you realise capital gains on professional assets, these capital gains are generally taxable as professional income. But exemptions are possible, for example, if you reinvest the capital gain in other assets. Shares are not eligible for reinvestment... or are they? ⟶

August 2021 – You accept a directorship in a company with a successful past. Or so you thought, because soon afterwards you discover skeletons in the closet. Or worse: you are hired as the person who will get the company back on track. Don't you risk having to pay for the mistakes and debts of the past? ⟶

August 2021 – If you make equipment available to your employees so that they can work, there are two possibilities. Either the tax authorities consider it as an employer's own expense (in which case it is not taxable in the context of the work), or they consider it as a benefit in kind (in which case it is obviously taxable). PCs and smartphones fall… ⟶

July 2021 – The various governments in the country offer us various tax reductions for certain expenses. The list is quite long... and has grown even longer in the wake of the coronavirus crisis. You may only receive one tax assessment, but you actually pay your taxes partly to the federal government and partly to the regions. ⟶

July 2021 – One of the measures adopted by the federal government to help businesses recover from the Covid-19 crisis is the temporary reduction of VAT to 6% for restaurant and catering services. And this measure goes further than you might think. The rate reduction was introduced by a Royal Decree of 27 April 2021, published… ⟶

July 2021 – Since 15 December 2020, donations made through a foreign notary must be registered in Belgium. Donation duties are therefore due in Belgium. Although the fees of the Dutch notary are often lower than those of the Belgian notary, it may no longer be worth it. Is there no alternative? First of all, it should be pointed out that… ⟶

July 2021 – July 2021 – Can a contribution in kind to a limited liability company be made without issuing new shares? In 2013, the Institute of Company Auditors (IRE) took the view that it could not. But since then, the law has changed and the IRE has also been forced to review its position. When, in 2012 - 2013, the IRE was… ⟶

July 2021 – If a company does not identify the recipient of an expense it has made, it will incur a secret commission assessment. It can avoid this assessment by identifying the beneficiary "no later than two years and six months after the first of January of the relevant tax year". The Antwerp Court of Appeal provides further details… ⟶

July 2021 – Employees build up their holiday pay in the year before their holidays. If they change employer, this holiday pay must be paid. The rules for charging this holiday pay to the new employer are about to change. When an employee changes employer, he or she will receive the holiday pay that he or she has built-up up to that date directly (this is the exit holiday pay). ⟶

July 2021 – Compensation for damages is not subject to VAT. VAT is only due on the price paid for the supply of goods or services. Compensation for damage is not included in this... or at least not always. The instructions of the tax authorities are clear: "Compensation for damage actually suffered is not (...) the consideration for a taxable transaction. This compensation is limited to… ⟶