Alexis

Switching to VAT-free status: greater flexibility from 2025 As of January 1, 2025, companies with annual sales of up to €25,000 excluding VAT can opt for the small business VAT exemption scheme four times a year: on January 1, April…

Advance payments (AV) are not compulsory, but if your company fails to make them, a tax surcharge will be applied. For tax year 2026 (corresponding to accounting year 2025), this surcharge amounts to 6.75% of the tax due, compared with…

Extending or reducing the duration of a usufruct: practical and tax implications Extending the duration of a usufruct Reducing the duration of a usufruct Examples in figures: In conclusion, these operations need to be carefully evaluated from a tax and…

Fossil fuel cars only Hybrid cars Electric cars Buying a car privately and lending it to your company Conclusion: To maximize tax benefits, it is advisable for the company to purchase an electric car, offering a 100% expense deduction and…

The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in Belgium (B2B). This means that it will no longer be possible to send PDF invoices…

Sole proprietorship Company (e.g. SRL) Example in figures Conclusion