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On 21 October 2025, the European Commission formally withdrew its proposed EU Transfer Pricing Directive. The initiative aimed to harmonise transfer pricing rules across EU Member States, streamline the application of the arm’s length principle and reduce the risk of double taxation.
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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. What happens to such leftover holiday allowance? Must it be used up, carried over to the next year or paid out by the employer?
Cross-border employment remains a complex topic for employers and employees. The combination of labour law, social security, taxation and teleworking requires a correct legal and administrative approach. We provide a brief refresher on social security for cross-border employment and some practical tips.
Since 1 January 2024 (reporting years starting on or after 31 December 2023), the minimum tax for multinationals and large domestic groups (Pillar II) has been in effect. On 17 November 2025, an update was announced: the Belgian tax administration is granting an extension for the submission of the first return.
At the beginning of 2025, the government announced a series of measures aimed at modernising and increasing the flexibility of the labour market. In this article, we highlight some of the proposed measures concerning working time.
Recent rulings by the Dutch Supreme Court may have an impact on Belgian companies that receive dividends from a Dutch subsidiary. In this article, you can read about how such dividend flows are treated fiscally within the EU and how this has been implemented in Belgian legislation.
A replacement holiday is required for any public holiday that falls on a Sunday or what is normally a non-working day for your business (generally Saturday). This ensures that your employees still receive the ten annual public holidays to which they are entitled.
Introduce, a specialist in recruitment & selection and interim management, has joined the Part of Vandelanotte network. The company from Lievegem (Ghent) is joining forces with Vandelanotte to offer businesses a broader and more integrated HR service.
A general partnership (VOF) or a limited partnership (CommV) is a type of partnership between two or more individuals established through a contractual agreement. These companies rely on mutual trust and collaboration between partners. But what happens if one of the partners passes away?
The Belgian Federal Public Service Finance (FPS Finance) announced two VAT relaxations. On the one hand, the introduction of the VAT chain reform has been postponed once again. On the other hand, mixed and partial taxable persons will benefit from reduced reporting requirements.
Our magazine, Vandelanotte News, helps you stay up to date with the latest developments in tax, legal, accounting and social issues.
In France, e-invoicing will become mandatory for all VAT-liable businesses, in phases depending on company size. Unlike simple digital invoices (PDFs), electronic invoices must comply with strict technical standards and guarantee authenticity, integrity and legibility.
As of 1 January 2026, employers in Belgium who offer company cars will also be required to offer a mobility budget. Although the legal framework has not yet been finalised, it is a good idea to review your company’s mobility policy now and prepare for the upcoming changes.
On 15 May 2025, the Belgian Parliament approved the law introducing Title 1 of Book 9 of the Civil Code, establishing a renewed framework for personal securities. This title contains a revised framework for personal securities (for securing a debt) and will enter into force on 1 January 2026.
As of 1 May 2025, Belgium requires a new Alcohol and Tobacco Trader Licence for anyone selling alcohol and/or tobacco products to end consumers. This integrated licence replaces several existing permits and professional declarations. The deadline to comply is 31 October 2025.
Are you considering setting up a company in France but not entirely sure what the process involves or how the incorporation procedure works? In this article, we outline the key decisions to make and what Belgian entrepreneurs should pay special attention to.
As of 1 January 2026, the maximum value of meal vouchers will rise from €8 to €10 per working day. This measure is part of a broader federal plan to strengthen purchasing power. But what does this mean for you as an employer?
Good news for second-home owners in West Flanders: starting this year, the province will no longer levy a tax on second homes. The Council of State has ruled that the tax regulation is discriminatory and annulled the scheme.
What was long considered a “nice to have” is now increasingly becoming a demand. More and more companies, from retailers to multinationals, expect their suppliers to measure and actively reduce their CO₂ emissions. As a result, CO₂ reporting is turning into a contractual requirement.
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