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Modifying the duration of a usufruct?
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…
What type of car should I buy? Via your company or privately?
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…
Electronic invoicing mandatory for B2B from 2026
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…
Company or sole proprietorship?
Sole proprietorship Company (e.g. SRL) Example in figures Conclusion
Active associate registrations at the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…
Active associate registrations at the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…
Registering asset associates with the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…
Director’s current account
If you are a company manager and you lend/borrow money to your company, you need to consider the repercussions. By taking money from your company, you create a debit current account, which means you owe a debt to your company.…
Benefit in kind company car
Minimum amount of ATN car The use of a company car for private purposes generates a taxable benefit in kind (ATN) for the beneficiary. This benefit is calculated on a flat-rate basis using the following formula: “catalog value × 6/7…