July 2022 – If an employee incurs expenses at the request or for the benefit of his employer, the employer will in principle reimburse these expenses. These "employer's own expenses" are not taxable for the employee and are normally deductible for the employer. ➤

July 2022 – Capital gains on shares can be exempted from corporate income tax. One of the conditions for this exemption is the minimum participation requirement. If you sell the shares in bundles, there will be a point where you will no longer meet this... ➤

July 2022 – In the Flemish Region there is a special tax regime applicable to the transfer of a company, either by donation or following a death. According to the tax authorities, this preferential regime is not applicable when there are also private assets in the.... ➤

July 2022 – If the company incurs an expense that benefits the corporate officer, this expense may be considered as remuneration for work performed in accordance with the remuneration theory. Under certain conditions. The Antwerp Court of Appeal recently… ➤

July 2022 – Construction work is subject to VAT at the standard rate of 21%. There are a few exceptions to this rule, such as the conversion of an old house, where the rate is 6%. At the end of April 2021, an exception was added to the list: the demolition and… ➤

July 2022 – The concept of "outbuilding" is sometimes used in matters of registration and inheritance tax. In this case, it is a construction that is an accessory to the main building. But when does a building cease to be an accessory and become separately tax... ➤

July 2022 – If you offer the possibility to order goods or services on your website, you must warn the consumer that he has an obligation to pay as soon as he presses the order button. If you do not respect this information obligation, you not only risk a fine... ➤

June 2022 – In addition to the ordinary social security contributions, employees are subject to a special social security contribution (BBSZ/CSSS). As part of the mini-tax-shift, the government has decided to abolish this BBSZ/CSSS. But this will be done gradually. For the time being, we will have to make do with a reduction. ➤

June 2022 – A law of 20 March 2022 transposed two directives into Belgian law. These directives make important changes to consumer law with regard to the sale of goods with digital elements on the one hand, and the sale of digital content and digital services on the other. As this is a European initiative, the new rules apply throughout Europe, but not outside Europe. ➤

June 2022 – The time for the annual tax return is approaching. Although many items are already completed, it is still a tedious exercise. Some tax regimes have been abolished, but continue to apply for the past, while new ones have been added. All of this means that the declaration becomes a little more complex every year. ➤

June 2022 – On 3 April, the Flemish Tax Administration (Vlabel) launched the new "ERFonline" application. ERFonline allows you to complete and send an inheritance declaration online. A major step forward. ERFonline is one of the platforms for exchanging information with the public authorities. You can access it… ➤

June 2022 – Sanctions and fines are generally not deductible. Not even if they are related to the professional activity. This non-deductibility was introduced in order not to dilute the effect of the sanction. Transactions, however, seemed not to be subject to this rule. But things change in 2022. The non-deductibility of fines is described as… ➤

June 2022 – The Companies and Associations Code (CSA) provides that limited liability companies (BV/SRL) may provide in their articles of association for the possibility of resignation and exclusion. The Commission des normes comptables (CBN/CNC) has now commented on the accounting treatment of the resignation… ➤

June 2022 – As part of the social agreement of 2021, it was agreed to increase the number of voluntary overtime hours that could be worked without extra pay from 100 to 220 in all sectors. The additional 120 hours of voluntary overtime are known as stimulus hours. You can still use them until the end of 2022. Although applicable since 1 July 2021, this social agreement was not cast… ➤

June 2022 – The name of your company as a number plate on your vehicle... Great publicity. It's possible for 1,000 euros. But what does the taxman think? Did you know that by the end of 2021, 11 021 personalized plates were already reserved? This compares with 7 976 in 2020 and only 5 949 in 2018. The rules of the game are relatively simple… ➤

June 2022 – Salary cars are subject to a special VAT regime. And a particularly complex one at that. When Covid-19 changed the way we work, the tax authorities granted tolerances. The tax authorities are now reversing their position, but in order to cancel these tolerances, a new tolerance is needed. If you provide your employees with a company car, which they can also use for private… ➤

June 2022 – Anyone who owns a property together with another person can end this joint ownership by leaving the joint ownership. Depending on where the property is located, the sharing duty amounts to 2,5% in Flanders or 1% in the other two regions. However, if you are a co-owner with your own company, you pay a sales tax of 12% or 12.5%. ➤

May 2022 – The government has introduced, through the programme law passed at the end of 2021, a new accountability levy for employers faced with an excessive flow of workers on disability. In October 2021, the federal government published an action plan to reduce the number of long-term sick. To achieve this goal… ➤

May 2022 – In public limited companies and limited liability companies, directorships cannot be combined with an employment contract. However, a person can be an employee and a director at the same time. How can this be explained? A company director may not be bound to the company by an employment contract. ➤

May 2022 – The parliamentary committee for the reform of liability law has recently proposed a draft bill to reform extra-contractual liability in the Civil Code. What does this draft law provide for in relation to legal persons who commit wrongful acts? What is meant by extra-contractual liability? Broadly speaking, it is the liability incurred by natural or… ➤