Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.
Communication is key. Starting the conversation during your lifetime and making clear agreements with your heirs will in many cases mean that conflicts are avoided. In this article, we look at a number of tools for starting the conversation and documenting a number of agreements in a family context.
In a world where technology is finding its way into every area of our daily lives, companies are faced with the challenge of integrating innovative solutions without compromising their employees’ privacy. Biometric time recording such as the use of fingerprints is an efficient way to keep track of employee attendance. The crucial question, however, is how this technology fits in with the strict rules of the General Data Protection Regulation (GDPR). In this article, we discuss the legal aspects of the use of biometric data in the workplace in light of a recent case.
We are pleased to announce the release of our 'IFRS Example Interim Condensed Consolidated Financial Statements 2025'. This publication is designed to support our clients in achieving high-quality and consistent application of IFRS standards. The Interim Financial Statements cover a six-month period starting from January 1, 2025, and have been meticulously updated to incorporate the latest changes in IAS 34 and other relevant IFRS effective for the year ending December 31, 2025. This resource serves as both an educational tool and a practical guide, illustrating typical transactions across various non-specialist sectors. While it provides a comprehensive example, we acknowledge that specific circumstances may require different approaches. We hope this publication will be a valuable asset for your financial reporting needs.
The ecological transition for SMEs: an overview
The importance of corporate compliance: peace of mind in a complex legal landscape
The European Parliament has voted to approve the "Stop the Clock" directive, part of the Omnibus I proposal, which delays the Corporate Sustainability Reporting Directive (CSRD) for certain entities until 2028. This directive aims to simplify existing legislation and boost EU competitiveness. The article provides an overview of the revised CSRD timeline and offers recommendations for companies to maintain focus on sustainability.
‘Find out about the specific rules on language use in employment documents in Belgium. Discover how places of business and regional language requirements affect employment contracts, work regulations and more.’
Be careful if you gift the bare ownership of your company’s shares to your children but are still counting on the liquidation reserves you have formed
Gaining a clear understanding of the value of your business is essential for making strategic decisions. These decisions determine the future development of your assets. It is important to note that value is the result of a calculation and varies depending on the valuation method. The price someone is willing to pay may differ from the value and is usually the result of negotiations.
"Explore insights into IFRS 3, focusing on recognizing and measuring goodwill or gain from a bargain purchase in business combinations. Understand the challenges and key aspects of applying IFRS 3 with practical examples and expert guidance."
Explore the evolving landscape of car expenses tax deductibility, including new rules for non-zero emission and hybrid cars, and what you need to know for corporate and personal tax purposes.
What new measures does your company have to take into account in 2025? Social dumping not only puts pressure on employees but also disrupts fair competition among businesses. In this article, you can read about the latest measures that compel businesses to respect social standards and thereby create a level playing field in the struggle against exploitation and unfair competition. Is your company’s business model compliant with the new rules of the game?
From 1 January 2025 Flanders is to tighten up the regulations governing sequential liability in the event of illegal employment. Read about the new duties of care for contractors, the extension of scope to include the self-employed, and the possible severe sanctions in the event of infringements
Discover the new rules on financial subcontracting in the construction, meat and house removal sectors from 2025. Find out how this legislation tackles social dumping and what sanctions apply.
‘From 2025, there will be significant changes to Belgian VAT regulations. Read more about the new filing deadlines, penalties for late filing and payment, automatic direct debit of VAT payments, and monthly refund of VAT credits'
