News Archive

In December 2022, the European Parliament adopted the NIS2 Directive on the security of network and information systems to ensure a higher level of cybersecurity in the EU. It is now up to Belgium to introduce new legislation to replace the existing NIS law by 17 October 2024.

The investment deduction allows companies to exempt part of their profits for certain new investments made during the tax period. In this article, we take a closer look at the changed percentages for the investment deduction.

The relance overtime-hours system familiar for the last few years is being extended for the 2023-2025 period. This once again involves 120 overtime hours that are exempt from taxes and social security contributions.

In the wage agreement, the Federal Government decided that the wage standard is 0% for the 2023 to 2024 period. That means that, employers are not permitted to assign their staff voluntary wage increases in this period. There is an exception for employers achieving an (exceptionally) high profit in 2022.

The next social elections are to be held between 13 and 26 May 2024. Organised every four years, social elections are held to elect employee representatives to works councils and committees for prevention and protection in the workplace.

At the end of July, the FPS Finance published the non-resident income tax-return form for natural persons relating to the 2023 assessment year (2022 income year). The return can be filed both in paper and electronic form. An overview of the most important questions.

From 1 September 2023, tighter regulations are set to be implemented for the recovery of any overdue debt payments owed by consumers to businesses. These new regulations will not apply in cases where two businesses have entered into an agreement with one another (B2B).

Financial and large listed companies will be required to report on how they are meeting their ESG objectives. New intra-group services may be created, existing arrangements may need to be amended or restructuring may be required. Transfer pricing should not be overlooked in this process.

These days, mobility and sustainability often go hand in hand, with the two becoming increasingly aligned on fiscal matters. In this article, we list some of the key points on vehicle fleet electrification as well as the tax incentives in personal income tax.

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?

There are many stories and prejudices about doing business in France. But is there any truth in them? Or are they just a little exaggerated? Our Vandelanotte France experts Elise Vanhamme and Febe Louage break down 4 common stereotypes about France.

If you want to start your own business with a certain degree of security, franchising is the way to go. The risks for the franchisee are lower, as you can rely on the expertise of a strong player. Wondering if franchising is right for you? Here are five benefits.

Do you have employees working abroad? Or are you planning to hire people outside of Belgium in the near future? If so, it is quite possible that their presence will give rise to a 'foreign permanent establishment'. But what exactly does that mean for your company? A brief overview.

More and more Belgians are purchasing a second residence abroad. What if, after some time, you want to make the holiday home your primary residence and move abroad permanently? We list some of the most important tax things to consider.

Today, sustainability is an integral part of the business landscape. As an entrepreneur, you find yourself inundated with new information on a daily basis. But what should you actually be concerning yourself about? What should be your first steps towards sustainability? We have put together a list of key facts.

What happens if you are abroad for an extended period of time for work or holidays? Is there a possibility that the country of residence will consider you a resident? If so, would you have to pay taxes there too? Such questions may come into play if you find yourself in another country for an extended period of time.

Group insurance for employees is a common fringe benefit. The benefit is not taxed and employees do not have to pay social security contributions on it. However, the employer must pay a special contribution of 8.86% to the NSSO.