News Archive

The whistleblower regulations are a set of measures to protect employees from reprisals if they report infringements of specific legislation or illegal activities within their organisation. These rules have been designed to protect the integrity of organisations, but how do you comply with these regulations as a company in the private sector? We’re glad to be able to explain it for you.

Ever-increasing digitisation is undoubtedly bringing many benefits, but it also has a downside. At least one in eight Flemish companies was the victim of a cyberattack in 2021, a number that, unfortunately, keeps rising. Fortunately, it is possible to plan and significantly reduce the risk.

A draft law was recently approved that provides for further easing of the rules concerning homeworking for cross-border workers between Belgium and Luxembourg. With effect from 1st January 2022, cross-border workers will be able to work 10 days longer at home without fiscal consequences.

A previous article discussed the Belgian Law of 28 April 2022 introducing Book 1 “General Provisions” of the Civil Code. These provisions stipulate that working days are all days other than public holidays, Sundays and Saturdays (Article 1.7). However, this law does not apply under all circumstances. We will explain.

The federal government reached an agreement on the reform of the taxation of income from intellectual property rights just before the Christmas holidays. Although there was commotion about the interpretation of the material scope, the initial texts were adopted by the Parliamentary Committee.

In Spain, collection and administration of wealth tax is the responsibility of the country’s various autonomous regions. Every region is free to decide whether or not to impose a wealth tax. Andalusia, for example, chose to do away with all forms of wealth taxation on 20 September 2022. All good things come to an end, however…

Starting in the 2022 fiscal year, there will be a wider set of reporting obligations, with the total amount for all types of expense allowances always having to be declared on your tax form. Forms 281.10 and 281.20 for the 2022 fiscal year are due no later than 28 February 2023. As such, here we have dotted the i's and cross the t's on reimbursements of costs proper to the employer.

The new Belgian Code of Companies and Associations entered into force on 1 May 2019. All companies and associations must ensure that their articles of association comply with this legislation by 31 December 2023. This means companies and associations established before 1 May 2019 must amend their articles of association in accordance with the new Code’s requirements and provisions. This article explains the implications in more detail.

From 2023 there is a new procedure for ‘mixed’ and ‘partial’ taxpayers who want to base their VAT deduction on actual use. Amongst other things, prior notification is now required. We provide you with an overview.

On 10th November a new law about transparent and predictable working conditions came into force, which was the transposition of a European directive. This law stipulates that specific information of an individual or collective nature has to be provided. The law also provides for a number of new minimum requirements in respect of working conditions for employees. We would like to explain it to you.

Recent research by Ghent University reveals that someone over 50 who applies for a job is as much as 34% less likely to be invited for an interview, something we find hard to understand in times of unseen labour shortages. In our opinion, there are only benefits to be gained by employing someone older than 50. Stefaan Coppejans and Els Dessein explain.

Increasing inflation and decreasing purchasing power are creating a tense situation for national economies, including that of France. In this article, we look at the statutory minimum wage.

The design for the new Programme Law was submitted on 24 November 2022. As is usual each year, this will include various tax changes. At an international level, the most important changes involve the notional interest deduction, the minimum corporate tax rate and foreign tax credits for royalties. This article explains the implications in more detail.

In principle, all employees must take all their statutory holiday days before the end of the year. If they fail to do so, they lose those days. The days that they do not take must not be transferred or paid out. But what if an employee was unable to take all of his or her holiday days because of certain circumstances?

On 1st January 2023 a major change will take place in the Netherlands with consequences for Dutch directors of foreign, in this case Belgian, companies. The tax exemption that currently applies in the Netherlands for the remuneration of foreign directors will soon no longer be applicable. We explain the change below.

It is with great sadness that we have to inform you that Roger Vandelanotte, the founder and progenitor of ‘Vandelanotte, more than accountants’ passed away on 5th December at the age of 102.

Many contractors today use the co-contracting party arrangement for their outgoing invoices. This scheme ensures that the co-contractor of the construction work has to declare and pay VAT through its VAT return. The scheme originated with Article 20 Royal Decree nr. 1 of the Belgian VAT Code [Art. 20 KB nr. 1 WBTW]. This royal decree was recently amended and we would like to inform you of it.