Welcome to the Field

In a globalised world, businesses must be able to work transparently across borders. Given the constantly developing nature of global tax regulations, a well-run, compliant, and cost-effective international mobility programme is critical to the success of talent management and business operations.

A new set of rules has recently entered into force for your company: the new Code of Companies and Associations. This new code does not only bring obligations, but also many opportunities. Discover how you can prepare for an upgrade!

How do you prepare your organisation step-by-step for a sustainable future, from the very beginning to the first sustainability report?

There is no knowing what the future has in store for us. Sometimes fate can strike in ways we would not wish for and we find ourselves in a situation in which we are no longer able to manage our capital ourselves. For an entrepreneur this can have a major impact, not only on your personal capital but also on (the continuity of) your business. A healthcare power of attorney might allay your worries.

A new set of rules has recently entered into force for your company, i.e. the new Belgian Code of Companies and Associations (the ‘CCA’). This means that every company, non-profit organisation or foundation will have to amend its articles of association in order to bring them in line with the provisions of the new CCA. The new CCA, however, does not only bring obligations, but also many (flexible) opportunities. It will also give you the opportunity to make progress in the areas of digitalisation and modernisation.

How do you determine the share price in a company takeover?

Settlement mechanisms in the completion of a company takeover

Impact of cash when determining the share price in a company takeover

Impact of debts when determining the share price

The new Belgian tax regime for inpatriates and inpatriate researchers: opt-in or stay out?

Special tax regime for inpatriates and inpatriate researchers

The invoice is the commercial document ‘par excellence’. It constitutes confirmation of the services rendered or goods delivered, for which payment must be made. It is very important to ensure that invoices are raised correctly, in terms of both content and form, not just to avoid penalties but above all to guarantee good commercial relations with the customer, seeing as the latter runs the greatest risk of losing entitlement to deduct VAT in the event of an irregular invoice.

One of the questions we have been asked most often since the introduction of the new Companies and Associations Code (hereinafter referred to as ‘CAC’) on 1 May 2019, is the matter of what corporate form it is most advisable to choose, that of Public Limited Company or Private Limited Company. In this article we shall endeavour to give a brief explanation of the remaining significant differences between the two legal forms.

Family Business Hub. Everything about succession and further...

As Belgian resident you are obliged to declare your worldwide income in your Belgian income tax return, which includes income from movable and immovable property, professional and other income. Therefore, Belgian and foreign real estate held by Belgian citizens is to be declared as income from immovable property in their personal income tax return. Only the residential property (‘family residence’) does not have to be declared.

On 11 March 2021, the Court of Justice released its decision in the Danske Bank case (C-812/19) concerning supplies of services from a head office of a company that was part of a VAT group in one EU member state to its branch in another member state.