News Archive

At the beginning of 2025, the FASTER Directive was published in the Official Journal of the European Union. This new European legislation aims to significantly simplify and speed up procedures related to (excessively withheld) withholding tax on dividends and interest.

International providers of Employer of Record (EoR) services can now operate legally in Belgium, provided they obtain a temporary employment agency license. Where this service previously existed in a grey area, there is now clear guidance regarding the legal conditions.

A bonus plan under CAO 90 allows you to reward your employees with a non-recurring result-based bonus. When properly implemented, this system is both socially and fiscally advantageous, but it is subject to strict conditions.

Since January 1, 2024, the minimum tax for multinational companies and large domestic groups has come into force. One year after the introduction of these regulations, we provide an overview of the obligations in Belgium and developments at the European and international levels.

In this article, we focus on the construction industry and how general contractors and subcontractors in the construction industry will have to deal differently with the execution of construction projects and the associated risks.

Do you rent out furnished property in France under the Louer Meublé Non Professionnel (LMNP) status? If so, it’s important to be aware of new regulations coming into effect in 2025. The Le Meur law and the delayed approval of the 2025 French budget introduce several significant changes.

From January 1, 2026, car costs will be subject to the legal entities tax (RPB), as part of the greening of the car fleet. For vehicles with CO2 emissions, costs will be fully taxable immediately; for zero-emission vehicles, there will be an incremental taxability.

As of 1 January 2025, new residential lease agreements in the Brussels-Capital Region must be registered twice: both on the regional platform and the federal platform.

Since 1 January 2020, all companies with at least 11 employees over a consecutive 12-month period are required to establish employee representation within the company or, at a minimum, organize elections.

Social legislation and personnel administration are constantly evolving. Just when employers think they have mastered the new regulations, a new government agreement introduces a series of changes. Efficient personnel administration is becoming more important than ever.

One issue hardly discussed to date is the effect of capital gains tax on price formation in the transfer of a business. Because frankly, there is “capital gains tax valuation,” but on what exactly? For now, this remains unclear.

As of 1 January 2025, the regulations regarding subcontracting in the construction sector have become significantly stricter. This new legal framework aims to combat social dumping and unfair competition by requiring subcontractors to play an active role in the execution of projects. These changes stem from the reform of the Social Penal Code and specifically apply to the construction, meat, and moving sectors. The new rules have major implications for the organization of contracting chains.

With a renewed brand identity and fresh visual style, Vandelanotte is taking a clear step into the future. The repositioning reflects the company's evolution into a strategic and creative partner that proactively supports clients in realizing their growth and innovation potential.

Since the 2024 tax year, the scope of the rules regarding Controlled Foreign Companies (CFC) has been significantly expanded. These regulations aim to tax undistributed passive income from certain foreign subsidiaries or entities of Belgian shareholder companies. The expansion has led to a complex set of rules. To provide more clarity on this matter, the tax authorities published a circular.

Every year in June and July, white-collar workers from Joint Committee 200 and blue-collar workers covered by Joint Committees 149.04, 112, and 127 receive a bonus in the form of eco-cheques. The month of payment is determined by law.

After lengthy negotiations, the Arizona coalition has finally reached a coalition agreement, documented in approximately 200 pages. This agreement includes several tax measures that could impact companies with cross-border activities.

The new federal coalition agreement introduces far-reaching reforms aimed at boosting purchasing power and simplifying the Belgian tax and social systems. Employers will gain more flexibility in wage policies and dismissal procedures, while employees — especially those in lower income brackets — may benefit from higher net wages.

From 2025, VAT administration is making some important changes as part of the modernisation of the VAT chain. However, a recently published circular now provides for a transition period until 30 September, and retains some administrative tolerances.