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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
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
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
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
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
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
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,
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
Exemption system: €25,000 threshold
Belgian VAT payers Exemption system: conditions Taxable persons established in Belgium whose annual sales in Belgium do not exceed €25,000 may benefit from the tax-free
Social security contributions
Social security contributions are calculated on the basis of your gross annual income. The higher your income, the higher your social security contributions. You pay
Private benefits through the company
Benefits in kind for directors Definition. As a director, you receive a benefit of any kind (ATN) when you make private use of company property,
Benefit from the reduced tax rate?
Remuneration conditions. To qualify for the reduced rate of 20% on the first €100,000 of your small company’s profits, you must receive a minimum annual
A 9% increase in 2024 for those who don’t make VA!
Make advance payments to avoid penalties? Not mandatory, but recommended. Whether you’re a sole proprietorship or a partnership, VAs are not mandatory. However, if the
Comparison of VVPR-bis and liquidation reserves
VVPR-bis The VVPR-bis scheme offers a reduced rate of withholding tax (Pr M) on dividends from cash contributions to “small” companies. These contributions must be
Private company benefits and compensation theoryHello world!
If you, as a director of your company, receive certain benefits of any kind, for example for the private use of a company car, you