January 2023 – Students can simply participate in the labour market. If employer and student comply with certain conditions, students are even subject to more favourable social security and tax rules than other employees. The government decided at the end of October to extend that favourable regime even further. ➤

January 2023 – The old Civil Code, also called the "Code Napoleon" because of its originator, is being steadily renewed. In early 2023, the new Book 5 - Law of Obligations will come into force. Important for private individuals and traders alike. We may continually talk about the… ➤

January 2023 – If a self-employed person uses a communal building for professional purposes, expenses and depreciation should be limited not only to the professional part but then also to his or her share of the property. There is a special administrative tolerance for buildings in the matrimonial community. ➤

January 2023 – Since 1992, companies have had to pay an annual contribution for the benefit of the social status of the self-employed. The contribution is due by 30 June each year. Interestingly, this year the contribution does not change at all compared to last year. ➤

December 2022 – The notional interest deduction (NID) rates – i.e. the deduction for risk capital – are determined every year. The basic rate for the assessment year 2023 was published in the Belgian Official Gazette on 19 September 2022. That base rate is… ➤

December 2022 – The Court of Appeal of Liège rejects a fine imposed by the tax authorities for failing to declare a foreign legal arrangement. After all, there was no intention on the part of the taxpayer to evade the tax. The Court of Appeal thus goes further… ➤

December 2022 – What happens if a shareholder transfers his shares before they are paid up in full? This question also remains relevant under the new Companies and Associations Code (CAC). The old Companies and Associations Code imposed a minimum share capital for the most relevant... ➤

October 2022 – An accident is qualified as an accident at work if it is work-related. An accident occurring in the course of work is therefore certainly an accident at work. Accidents on the way to work are also generally considered to be accidents… ➤

October 2022 – Construction offence ... As the term implies, anyone who constructs or alters a building without the required permits commits an offence. Such an offence not only gives rise to fines and a reinstatement... ➤

October 2022 – In the event of the death of a parent, most families do not really share the estate. This allows the surviving partner to get on with his or her life, without feeling that he or she has lost not only his or her partner but also half of his or her estate. This is… ➤

October 2022 – As a result of the reform of company law, BVBAs, which were required to have a small share capital, were transformed into BVBAs without share capital. The VVPR-bis... ➤

October 2022 – Ms X works in Brussels, but her employer's registered office is in Asse. What language is applicable here when the employer fails to appear before the judge? The registered office of SRL A is located in Asse. Ms X is… ➤

October 2022 – Most companies entrust their salary administration to a social secretariat. Payroll processing has become so complicated that only specialised companies can carry out this task. But what happens if they make a mistake? ➤

October 2022 – The amount of the mileage allowance for federal civil servants who travel for the government with their own car is traditionally communicated around 1 July. This communication is important for business owners, accountants and tax advisors… ➤

October 2022 – Have you bought a building that has been converted without the necessary permits? In this case, the building may have been delivered in accordance with the sales contract, but there is a hidden defect. The distinction between a non-conforming… ➤

October 2022 – You may hardly have cash left in your wallet. But loyalty cards all the more so. With some cards, you get instant discounts. Other cards give you a record of your purchases and you will no longer get a paper ticket at the till. And finally, there… ➤

October 2022 – Deductions for passenger cars are limited based on the vehicle's CO2 emissions. Logically, therefore, a capital gain on the sale of the vehicle should only have limited taxability. But taxation does not always rhyme with logic. ➤

August 2022 – If you can no longer work as a director because of illness, you can have the period of incapacity to work treated as a period of self-employment for the… ➤

August 2022 – If your company installs a charging station at the home of its manager, it benefits from an investment deduction in return. But what if the company is located at the same address? The investment allowance is a deduction that the company… ➤

August 2022 – When someone close to you dies, the legal and fiscal settlement of the estate is not exactly the first thing on your mind. But in a hurried society that often gives the impression of being over-regulated, every legal act you take has meaning... ➤