Voor legal advies houdt Fabrizio Santoro, financieel directeur bij Facilicom, korte lijnen met Grant Thornton. In ‘On a roll’ vertelt hij meer over dat partnerschap.
“Ontdek hoe u het belastbare voordeel alle aard (VAA) voor bedrijfswagens kunt berekenen voor inkomstenjaar 2026. Gebruik onze handige tool en krijg inzicht in de forfaitaire waardering van uw VAA.”
Vanaf 1 januari 2026 voert België een nieuwe meerwaardebelasting in, officieel de 'solidariteitsbijdrage' genoemd. Deze belasting is van toepassing op natuurlijke personen en VZW’s die meerwaarden realiseren op financiële activa zoals aandelen, obligaties, crypto-activa, goud en bepaalde levensverzekeringen. Historische meerwaarden tot eind 2025 blijven buiten schot. Het standaardtarief bedraagt 10%, met uitzonderingen voor aandeelhouders met een aanmerkelijk belang (progressieve tarieven) en interne meerwaarden (33%). Er zijn vrijstellingen voorzien tot 1 miljoen euro, en specifieke regels voor emigratie, waardebepaling en verliescompensatie. De maatregel heeft belangrijke implicaties voor vermogensplanning.
Kenya’s economy is becoming more dynamic. For businesses seeking to expand, it could be the perfect stepping stone into the region.
Grant Thornton Belgium actualiteit over audit, advisory, tax, legal en accountancy.
Request for Views - Trustees’ Review of Structure and Effectiveness: Issues for the Review
An increasing number of commentators and researchers think there might be a link between purpose and growth. So what does a purpose look like, and how can you define yours?
Grant Thornton International Ltd comments on IASB Exposure Draft ED/2015/3 'Conceptual Framework for Financial Reporting'
This IFRS Viewpoint considers how a purchaser accounts for discounts and rebates when buying inventory.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
When should a purchase of investment property (or properties) be accounted for as a business combination, and when as a simple asset purchase? This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases. Distinguishing business combinations and asset purchases can also be challenging for many other types of transaction and judgement is often required. This is particularly the case when investing in assets that generate cash flows on a standalone basis such as retail outlets and hotels. We focus here on investment property but the underlying arguments apply more broadly.
Grant Thornton International Ltd comments on ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28
Grant Thornton International Ltd comments on IASB ED/2015/6 Clarifications to IFRS 15
Grant Thornton International Ltd comments on ED/2015/5: Proposed amendments to IAS 19 and IFRIC 14
Grant Thornton Belgium actualiteit over audit, advisory, tax, legal en accountancy.
Grant Thornton International Ltd comments on ED/2015/2 Effective Date of IFRS 15 – Proposed amendments to IFRS 15
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Grant Thornton Belgium actualiteit over audit, advisory, tax, legal en accountancy.