News Archive

A disadvantage of operating as a one-man business or sole proprietorship is facing higher tax pressure in personal taxation. Fortunately, there are several ways to alleviate that burden.

It is not automatically guaranteed that general terms and conditions can be effectively enforced in case of a dispute or conflict. To use the general terms and ensure their opposability, several conditions must be met.

The digitisation of the economy poses a number of challenges, including in the area of international taxation. Current international tax rules are based on older ways of doing business and are not suited to the modern global economy. To address these issues, the OECD/G20 launched the BEPS 2.0 initiative.

Good agreements make good friends. This is a golden rule when it comes to interactions between people. It is also a platinum condition to be able to start up a successful business and more than that, to keep it that way. Sometimes that is easier said than done, though.

Since January 1, 2024, vacation days during which an employee falls ill can be converted into sick leave. In this case, the employee can reclaim the vacation days that coincide with the period of illness at a later date.

Although at first glance the CSRD legislation may seem to focus only on large companies, nothing could be further from the truth. Organizations that fall outside the obligation are indirectly included in the transition to transparency in sustainability.

With the gradual introduction of energy and sustainability obligations, more and more Flemish people are confronted with the relevant regulations. We give you an overview of the measures for both residential and non-residential buildings.

Since its introduction in 2015, the flexi job has already undergone several extensions and adjustments. In this article, we take a look at the most recent changes that came into effect on 1 January 2024 as a result of the Programme Act of 22 December 2023.

The Labour Deal stipulates that all full-time employees have an individual right to training. In order to implement this individual right to training, employers with 20 or more employees must draw up a training plan. For the time being, employers with fewer than 20 employees are exempt from this obligation.

The new European directive NIS2 is the successor to NIS (Network and Information Security Directive) and will come into force on 17 October 2024. In this article, we make a list of the important elements to take into account when implementing NIS2.

Nowadays, almost all tax services, from filing a tax return to receiving documents, are only available in digital form. However, it is not always easy for foreign taxpayers who do not have a Belgian identity card to access these websites. A brief guide to the different ways of logging in.

In May 2023, a European directive on wage transparency was adopted, which aims, among other things, to reduce the pay gap between men and women. At European level, there is still an average difference of 13% between male and female employees for the same work.

From 1 April 2024, the rules governing the validity of the BTP card for posted workers will change. According to the decree of 15 February 2024, the card of an employee posted to France by a foreign employer will be valid for 5 years.

After the introduction of the Companies and Associations Code (CAC), many businesses, including liberal professions, opted to transition from a cooperative company (CV) to a private limited liability company (BV). Although the gap between these two types of companies has significantly narrowed, there are still important differences.

VAT deduction can occur based on the general pro rata figure or through the application of actual use. Recently, mixed taxpayers have been required to report the use of these methods through a notification.

In this article, we take a moment to discuss the special protection against dismissal enjoyed by employees who are candidates in social elections. This protection begins even before the employer knows exactly who has been nominated. This is also known as the occult period.

Starting from January 1, 2022, a new favorable tax regime for expatriates was introduced, namely the 'Special Tax Regime for Incoming Taxpayers and Incoming Researchers' (BBIB/BBIO). As of the tax year 2024, the annual list of employed expatriates is replaced by an additional reporting obligation on the annual tax form.