Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Jan Dermaux
Wannes Gardin
Recent news items
"VVPRbis" for (limited) partnership established before 1st May 2019
The VVPRbis (reduced tax) scheme allows certain companies to pay dividends subject to a lower rate of tax at source (withholding tax). Where the normal rate of tax on dividends would normally be 30%, businesses that fall under the VVPRbis scheme can apply a reduced rate of 15% or 20%.
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What about your remaining holidays at the end of the year?
In only a few more weeks, the current year will come to an end. Perhaps your employees have not yet taken their full holiday allowance, especially if they were temporarily unemployed due to the Covid pandemic this year. What happens to such leftover holiday allowance? Must it be used up, carried over to the next year or paid out by the employer?
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Watch out with notice periods: Saturday no longer counts as a business day
On 1 July 2022, the Belgian Official Gazette published the Law of 28 April 2022 containing Book 1 “General Provisions” of the Civil Code. These provisions stipulate that working days are all days other than public holidays, Sundays and Saturdays. The law enters into force on 1 January 2023, meaning that from this date, Saturday is no longer considered a normal working day.
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