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last modified Oct 06, 2008 10:16 AM

Limosa for self-employed workers incompatible with EU law

by George Botaris — Jan 14, 2013 10:07 AM
14.01.13 | The Program Law of 27 December 2006 obliges posted self-employed workers to give prior notification regarding their partial or temporary activity in Belgium. Failure to comply with this obligation may lead to criminal and/or administrative sanctions for both the self-employed worker and his/her Belgian client.

Do not forget to pay the Wyninckx contribution for 2012

by George Botaris — Jan 11, 2013 02:35 PM
11.01.13 | The Program Law of 22 June 2012 (I) introduced a new social security contribution of 1.5% on high pension premiums (see Laga Newsflash of July 2012), the so-called “Wyninckx contribution”. The calculation method for this contribution has been changed by the Program Law of 27 December 2012 (published in the Belgian Official Journal of 31 December 2012).

New measures against secondment fraud

by George Botaris — Jan 09, 2013 10:53 AM
09.01.13 | Within the Budget 2013 framework, the Di Rupo I government has adopted a new string of measures against fraud. These measures are included in the Program Act of 27 December 2012 (published in the Official Journal on 31 December 2012) and will enter into force on 10 January 2013.

Social anti-abuse measure

by George Botaris — Jan 09, 2013 10:33 AM
08.01.13 | The Program Act of 27 December 2012 – published in the Belgian State Journal on 31 December 2012 – provides for a new anti-abuse measure related to social law. Explicit reference is made to the general fiscal anti-abuse measure embodied in article 344 of the Belgian Income Tax Code.

Increased social security exemption for expatriates

by George Botaris — Dec 04, 2012 04:39 PM
04.12.12 | The National Social Security Office (hereafter referred to as NSSO) has recently agreed on a new position regarding the social security treatment of tax free allowances granted to expatriates under the Belgian special tax status for foreign executives, when calculated in accordance with the ‘technical note’ of 8 August 1983 of the Tax Authorities.

Permit Disputes Council: faster and greater legal certainty

by George Botaris — Dec 03, 2012 11:36 AM
03.12.12 | For the past three years, the Permit Disputes Council, which rules on appeals against permit decisions, has been active as a Flemish administrative tribunal. In addition to the publication of the annual report (1) of the Council’s third operating year, adjustments to the Flemish legislation have been introduced and entered into force on 1 September 2012 (2).

Non-recurring result-tied bonus update

by George Botaris — Mar 01, 2013 05:09 PM
28.11.12 | It has been 5 years since the non-recurring result-tied bonus was implemented by the Belgian government through CBA 90.

‘Una Via’ Prosecution of Tax Offenses and Increased Criminal Fines

by George Botaris — Oct 29, 2012 06:13 PM
29.10.12 | The Belgian Parliament recently adopted a new law aiming to (1) avoid double punishment in tax cases and (2) significantly increase existing criminal tax penalties.

The upcoming Belgian Covered Bond Act – final texts adopted

by George Botaris — Oct 22, 2012 03:02 PM
22.10.12 | On 24 August 2012, the legislative framework on Belgian covered bonds has been published in the Official Gazette. Belgian Covered Bonds are issued by credit institutions on their balance sheet without entailing the transfer of credit claims to an SPV. After having issues covered bonds, the estate of the credit institution consists of its main or general estate, to which all its creditors have recourse and of one or more specific estates in connection with the issue of covered bonds. Such specific estate of cover assets may essentially be composed of public sector loans or commercial or residential mortgage loans, and the matching thereof (nominal, liquidity and maturity) will be tested and verified on a regular basis by a third-party controller.

Belgian parliament tightens legislation towards the practice of false self-employment

by George Botaris — Jan 09, 2013 02:39 PM
05.10.12 | The 25 August 2012 Act amends the Act of 27 December 2006 on employment relationships (‘the Labour Relations Act’) and introduces a rebuttable presumption that self-employed persons working in specific industries are in fact employees if at least 5 out of 9 socio-economic criteria are met. As the new legislation introduces criteria of economic dependence to assess whether an employment contract exists, it can be expected that these new measures will have a significant impact on existing self-employed relationships as well as on future self-employed relationships in targeted industries.
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