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last modified Oct 06, 2008 10:16 AM

The contribution in kind: has the auditor been set aside?

by Ralph Lloyd-Davis — Dec 08, 2008 05:06 PM
07.11.08 | The Royal Decree of 8 October 2008 amending the Belgian Companies Code [1] has partly amended the rules on the contribution in kind. They will enter into force on 1 January 2009[2].

Redemption of shares: less stringent restrictions

by Ralph Lloyd-Davis — Dec 08, 2008 05:12 PM
07.11.08 | The Royal Decree of 8 October 2008 amending the Belgian Companies Code [1] has amended the rules on redemption of shares by a company. They will enter into force on 1 January 2009 [2].

Extension of the obligation to inform the prevention adviser

by Ralph Lloyd-Davis — Nov 20, 2008 04:00 PM
11.07.08 | The Belgian regulation (Royal Decree of 27 January 2008, B.S./M.B. 3 March 2008) foresees that an employer must inform the prevention adviser of any absence of a worker for more than 4 weeks due to incapacity (illness, accident, childbirth).

AG Sharpston declares Belgian DRD incompatible with EC Parent-Subsidiary Directive

by Ralph Lloyd-Davis — Oct 20, 2008 11:39 AM
03.07.08 | On 8 May 2008, Advocate General (AG) Sharpston issued her opinion in the Cobelfret v Belgium case (Case C-138/07) regarding the compatibility of the Belgian dividends received deduction regime (DRD) with the EC Parent-Subsidiary Directive. According to AG Sharpston, the Belgian DRD regime is not compatible with article 4(1) of the Directive.

EU employers able to second foreign employees to Belgium more easily

by Ralph Lloyd-Davis — Nov 21, 2008 09:17 AM
02.07.08 | It has become easier for companies, which are established in another EU Member State, to second foreign employees (i.e. employees who do not have the citizenship of one of the EU Member States) to Belgium for a temporary assignment.

Seniority premiums: Belgian tax and social security administrations on the same wavelength

by Ralph Lloyd-Davis — Oct 16, 2008 09:35 AM
17.06.08 | For some considerable time now, the Belgian social security administration (NOSS - National Office of Social Security) accepts that seniority premiums are exempt from social contributions, provided certain conditions are complied with. The Belgian tax administration, on the other hand, believed until recently that the amount of a seniority premium was usually too high to be considered as a tax-exempt benefit. In a statement dated 12 March 2008, the Belgian tax administration aligned its position with that of the NOSS.

Management committee members maintain self-employed status

by Ralph Lloyd-Davis — Oct 21, 2008 05:04 PM
30.05.08 | The board of directors of a limited company may delegate their leadership and representative role within a company to the management committee (MC)(Article 524 bis of the Company Code). Any physical or moral person- whether they are a director or not - may take part.

10 days of paid leave for parents of hospitalised children

by Ralph Lloyd-Davis — Oct 16, 2008 09:38 AM
18.04.08 | Parents, whose children are hospitalised, may in the future be entitled to 10 working days of paid leave per calendar year. That is at least the intention of a proposed bill that has been introduced in the Senate on 7 March 2008.

LIMOSA – New exemptions for business trips

by laga — Oct 16, 2008 12:10 PM
17.04.08 | The Royal Decree introducing new exemptions from the obligation to apply for a Limosa-declaration for certain categories of workers coming over to Belgium for short periods was published in the Belgian State Gazette on 13 September and entered into force with retro-active effect as of 1 April 2007.

Three new joint commissions created

by Ralph Lloyd-Davis — Oct 16, 2008 09:46 AM
20.03.08 | On 27 February 2008, the Belgian Official Journal published three Royal Decrees establishing three new joint commissions:
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