Welcome to the Field

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.

Learn about the benefits of mandatory e-invoicing in Belgium, set to enhance efficiency, reduce VAT fraud, and support digital transformation

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

"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.

On 26 February 2025, the European Commission (EC) released a new package of proposals (the Omnibus) to amend some key pillars of the European Green Deal. These are the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the Taxonomy Regulations. Additionally, the Omnibus proposes amendments to other aspects of European Union (EU) regulation. These proposals will now be submitted to the European Parliament for adoption in approximately four weeks’ time.

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

Prepare your wealth tax declaration with our guide. Discover the key changes since 1 January 2024 and ensure that your tax return is submitted on time and correctly by the deadline of 31 March 2025

This publication is designed to give preparers and reviewers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2025 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

IMPORTANT INCREASE OF THE PERSONAL LIABILITY OF DIRECTORS, SUBCONTRACTORS AND EMPLOYEES! On February 1, 2024, Book 6 of the New Civil Code was approved by parliament. This new book reforms Belgian extra-contractual liability law. The increase of the liability of 'auxiliary persons', such as directors of companies and associations, subcontractors and employees, is particularly striking. For these individuals, it is crucial to proactively take measures to protect against potential future claims that may be brought against them.

Rising inflation has unexpectedly affected many Belgian companies, causing some to lose their ‘small company’ status under the Companies and Associations Code (CAC). In response, the European Commission updated the criteria in 2023, with new thresholds for turnover and balance sheet totals effective from 2024. These changes aim to alleviate the administrative burden on companies and ensure compliance with financial regulations.

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'

‘Find out about the legal risks and requirements for dividend distributions at private and public limited companies. Learn how directors can be held liable, even if the legal distribution tests have been carried out. Read more about recent case law and tips on compliance.’