SOCIAL ELECTIONS ARE COMING CLOSER
While the social elections are coming closer and most procedural steps preceding the social elections have already been taken, we draw your attention to some issues which have to be taken in mind during the further course of the social elections procedure:
postal voting, final modifications to candidate lists
Election day ("Y) is looming! However, there are still some important dates to mark on the calendar. Below we list the next steps to be taken.
In recent case law, the question was raised whether, with respect to the distribution of the number of mandates per category of employees, one must take into account the temporary workers. At least two contradictory court decisions have been rendered until now.
The Supreme Court has ruled that the indemnity for protection against dismissal for employee representatives can be cumulated with an indemnity for employment security which is due on the basis of a Collective Bargaining Agreement (CBA) concluded at the level of a branch of industry.
On day X+35 at the latest, the candidate lists must be given to the employer. These lists will have to be posted up by the employer on day X+40 at the latest. Thereafter, the employer has some time to dispute the lists if he wishes.
the determination of the number of mandates?
Now that day X is approaching for a lot of companies, the question arises whether or not, and to which extent, temporary workers should be taken into account for determining the number of mandates. The Federal Public Service Employment, Labour and Social Dialogue has taken a position with respect to this question.
Between the 7th and the 20th of February 2012 lots of information needs to be dispersed. This implies that you are exactly 90 days away from the date of the election.
The NSSO has explained in what exceptional situations it can, on the basis of a motivated request, give its approval for additional periods of secondment beyond the normal five year limit.
place of business through which the employee was engaged
European Court of Justice - Also in case of employment in more than one country at the same time, the criterion of "place where the employee habitually works" should in principle apply
A 'premium for drinks' that is paid by the employer to comply with its obligation to put the appropriate drinks at the disposal of its employees is not subjected to social security contributions.
The protection against dismissal as granted to social elections candidates starts between 8 and 21 January 2012, depending on day Y.
Bulgarian and Romanian workers still need a work permit until 31 December 2013.
On the basis of a proposal of the Minister of Work Monica De Coninck, the Federal Council of Ministers has decided to extend the transition period for the employment of Bulgarian and Romanian workers for a last time until 31 December 2013.
Claeys & Engels has updated the calculation modules on www.formuleclaeys.be. Higher level white-collar employees who enter into service after 1 January 2012 will, in the event they are dismissed, be entitled to a notice period, calculated on the basis of the IPA Act. The new notice period amounts to 30 days per started year in service, with a minimum of 91 days.
On day X-35 at the latest, the employer must announce several decisions. The latter may be subject to appeal before the labour tribunal at the latest on day X-28.
Another year draws to its close. At the eleventh hour, a government was formed, a budget was agreed and political pledges were made to tackle the current adverse economic and financial climate. The year-end - traditionally a busy period with the issuing of hefty Programme Statutes - marks the beginning of intensified law-making under the reign of Di Rupo I.
The new regime of dismissal compensation must be simple and should in no way lead to a cost increase for employers. Unnecessary procedures before the courts must be avoided. The purchasing power of the dismissed individuals must be maintained.
The Dutch second Chamber recently approved some important changes with respect to the conditions for the Dutch fiscal 30 %-rule. As a result, this rule will in practice no longer be available for Belgians.
As every year, the Federal Public Service Employment has adapted the thresholds of remuneration to be taken into consideration for the application of certain provisions of the employment contract for white-collar workers.
still to be calculated on the part-time salary
The Constitutional Court has confirmed that the indemnity in lieu of notice of employees who work reduced hours in a so-called "time credit regime" must be calculated on the basis of the real (and therefore, part-time) salary.
Any company that should organize social elections must register itself with the FPS Employment. Based on this registration, you will receive the necessary data for a personal access to the web application of the FPS.
A collective agreement providing an automatic termination of the employment contract of pilots at the age of 60 is discriminatory according to the Court of Justice.
With respect to the forthcoming social elections, certain temporary workers must be taken into account to calculate the threshold of 50 or 100 workers. Today's Belgian Official Journal contains the Royal Decree determining how an employer must actually count such workers during the last quarter of 2011.
On 12 September 2011, the European Court of Human Rights (ECHR) in Strasburg delivered its judgement in the case Palomo Sanchez and others v. Spain. In this judgement, the Court confirms the right to freedom of expression but takes the view that this right cannot be taken advantage of to harm others.
Today's Belgian Official Journal contains the Act confirming that all companies ("technical operating unit") that usually employ in 2011 on average at least 100 employees (including certain categories placed on the same footing like for example temporary employees), have the obligation to organize social elections for the establishment (or renewal) of a works council (as well as obviously for a committee for prevention and protection at work for which the ceiling remains at a minimum of 50 employees).
'Who's Who Legal' has published an article by Chris Engels on 'New Belgian dismissal rules'.
In a judgment of 7 July 2011 the Constitutional Court ruled that the legal provisions concerning the notice periods for blue-collar workers and concerning the so-called "carenz-day" for blue collar workers are contrary to the constitutional principle of equality.
Today, one year after its publication in the Belgian Official Gazette, the new Employment and Social Security Criminal Code enters into force.
An employee’s entitlement to a "reasonable expectation" of privacy
A managing director, accompanied by a union representative, breaks open the locked closet of a cleaner, without her knowledge, and notes the presence of objects belonging to the company inside. Informed of this observation, the employee admits that she had put the objects inside the locker.
The contribution an employer makes towards what an employee pays for a computer and/or related material can be exempted from tax under certain conditions and within certain limits.
In its circular of 23 May 2011, the Belgian tax authorities tuned their position with regard to seniority premiums following the recent clarification issued by the National Office of Social Security (NOSS).
On the 7th of April 2011, the Chamber and the Senate voted and approved the draft law on the modification of the Act of 1 February 2011 on the extension of anti-crisis measures in execution of the inter-professional agreement, and to implement the mediation of the federal government with regard to the draft Interprofessional Agreement.
As already known, the social partners did not succeed in concluding an inter-professional agreement for 2011-2012.
By Royal Decree of 13 March 2011, a few changes have been made to the exemptions applicable to non-EEA nationals seeking work permits in order to work in Belgium (even if this work is only temporary).
As we announced in our Newsletter of 24 Febru-ary 2011, the first draft law and royal decree to implement the mediation proposal of the fed-eral government regarding the draft Inter-professional Agreement 2011-2012 (IPA) were approved by the Cabinet on 25 February 2011.
A sole candidate also enjoys protection against dismissal
The Supreme Court has again handed down a judgment from which it is clear that the combination of on the one hand protected employees and on the other hand social elections is still giving rise to disputes.
Ius Laboris invites you to an online discussion about age discrimination in the workplace.
A sole candidate also enjoys protection against dismissal
The Supreme Court has again handed down a judgment from which it is clear that the combination of on the one hand protected employees and on the other hand social elections is still giving rise to disputes.
With the ministerial decision of 28 April the new list of flat rate daily allowances, which the Federal Public Service Foreign Affairs grants to its employees who undertake “short business trips” abroad, is approved. In this regard, short business trips are those not lasting longer than 30 calendar days.
By Royal Decree of 13 March 2011, a few changes have been made to the exemptions applicable to non-EEA nationals seeking work permits in order to work in Belgium (even if this work is only temporary). These changes concern more particularly foreign (i.e. non-EEA) employees coming to Belgium (i) to attend a scientific congress, or (ii) for meetings in a so-called “closed circle”.
On 15 March 2011, the European Court of Justice (ECJ) delivered a judgment on the question how to determine which legislation applies to an employment contract in case of employment in more than one country. The case at hand concerned a truck driver involved in international transport who was domiciled in Germany and who had a Luxemburg employer.
The Belgian legislator has opted to change the surveillance structure of the financial sector to a so-called "Twin Peaks" model. In such model the surveillance tasks are divided: the prudential surveillance on the financial institutions moves from the Banking, Finance and Insurance Commission (BFIC) to the National Bank of Belgium (NBB). The BFIC only maintains the surveillance on the rules of conduct of the financial institutions, the surveillance on the financial markets, products and intermediaries, and consumer protection (stock market operations, mergers and acquisitions, insider information, stock market manipulation, etc.). Last week, a Royal Decree was published in that respect in the Belgian Official Gazette.
The Banking, Finance and Insurance Commission (CBFA) has published a new regulation relating to the remuneration policies in financial institutions. This regulation implements the CEBS guidelines on remuneration policies and practices aimed at facilitating the implementation of European Directive 2010/76/EU (CRD III)
The National Social Security Office (hereinafter NSSO) has made some modifications to its “Instructions for employers”. Below, you will find an overview of the most important changes.
In order to combat undeclared employment, the publicity prescriptions regarding part time employment are being penalised by the presumption that the employee is employed on a full time basis, according article 22 ter of the NSSO (National Social Security Office) –act.
On 2 March 2011, the National Labour Council has an advice given in which it proposes that social elections take place from 7 May to 20 May 2012 included.
On 1 March 2011, the European Court of Justice rendered its judgement in the Test-Achats case. In a landmark ruling, the Court bans the common practice in the life insurance market to apply gender differences in premiums and benefits based on underlying actuarial and statistical data. According to the Court, as of 21 December 2012, unisex premiums and benefits should be the one and only norm.
The Act of 1 January 2011 published on 7 February in the Belgian Official Gazette extends two of the five anti-crisis measures that were introduced in 2009.
On 1 January 2011 the legal interest rate increased from 3.25 % to 3.75 %. This increase relates to both legal interest and judicial interest. The legal interest rate is revised on an annual basis and corresponds to the average annual EURIBOR rate (average of the month of December of the previous year), rounded to the quarter percentage point and increased by two percentage points.
On 18 January 2011, the social partners agreed a draft Interprofessional Agreement ("I.P.A.") for the years 2011-2012. This draft still needs to be submitted to several institutions of the group of social partners, after which the government will take the necessary legal action in order to put the measures in place.
On Tuesday, 21 December 2010, the National Labour Council concluded the collective labour agreement (CLA) n°98bis modifying CLA n°98 on the so-called “eco-cheques”.
During the session of 21 December 2010, the social partners signed two collective bargaining agreements (CBAs) that will form the legal framework concerning European Works Councils from 6 June 2011.
The Employment Relations Act of 27 December 2006 establishes four criteria for assessing whether an employment relation is to be qualified as subordinate employment or independent self-employment. These criteria are:
On 1 May 2010 Regulation (EC) 883/2004 entered into force. This Regulation provides new European social security rules and replaces Regulation (EC) 1408/71. The basic principles remain the same, but there are a number of important changes in order to promote internal mobility, namely:
Indemnity in lieu of notice in case of time-credit: still to be calculated on the basis of the part-time remuneration
On 27 April 2010, the Labour Tribunal of Antwerp pronounced a judgement regarding the question whether a company may impose a neutral dress code on its employees and whether it may ask its employees not to wear a headscarf at work.
The Act of 28 April 2010 on diverse provisions was published on May 10, 2010 in the Belgian Official Journal of Legislation. Several aspects of the legislation regarding the crisis premium for blue-collar workers were modified. Here is a short overview.
In an answer to a prejudicial question of the Brussels Labour Court, the Constitutional Court decided in a decision of 12 May 2010 that, for the determination of the seniority to calculate the notice period, not only the periods worked in the framework of an employment contract must be taken into account, but also the periods worked previously with the same employer under a (public law) statute (decision no. 54/2010).
Most Labour Courts recognize the possibility to waive a right to the protection indemnity after dismissal
Surveillance cameras in place since before 10 June 2007: last chance to bring them into line with the law
Employees who are entrusted with a “leading position” or a “position of trust”, are excluded from the regulations on working time, night work, rest, breaks and respect of timetables.
Private use by employees of their company mobile phones: moving towards the application of a lump-sum taxable benefit based on €12.50 per month?
European Regulation (EC) no. 810/2009 of 13 July 2009, establishing a Community code on visas, entered into force on 5 April 2010.
The Belgian Supreme Court recently annulled a judgment of the Labour Law Court of Bergen because a judgment it had handed down denied the right of the employer (in this case: an administrator of a hospital) to determine himself when a continuous misconduct makes the professional cooperation immediately and definitively impossible – and consequently justifies a dismissal for serious cause.
An employee with an employment contract that is dismissed during the period of part-time parental leave is entitled to a severance pay calculated on the basis of the full-time employment. This is what the European Court of Justice judged in a decision dated 22 October 2009. The Court was responding to a prejudicial question posed by the Supreme Court.
As every year, the Federal Public Service Employment has adapted the amounts of remuneration to be taken into consideration for the application of certain provisions of the employment contract for white-collar workers.
From 1 July 2009, the new amount of the fixed mileage allowance granted to an employee who uses his/her own vehicle (car, motorcycle or moped) to travel on behalf of an employer, will be 0.3026 EUR per kilometer. This amount applies from 1 July 2009 to 30 June 2010.
On 6 July 2009, one of the Decrees implementing the Law of 19 June 2009 on various provisions on employment in times of crisis, was published. In order to benefit from certain anti-crisis measures, in particular the temporary regimes of economic unemployment for employees and the so-called crisis time credit, the Law of 19 June 2009 stipulates that a company must prove that it meets one of the requirements for recognition as a `company in difficulty’.
The Tax Administration has issued new directives concerning sport and culture cheques (Circular of 2 June 2009). The Administration was thereby obviously inspired by the legislation concerning social security (Royal Decree of 30 June 2006).
On the 2nd of July 2009, the “Anti-discrimination Report 2008-2009’” drawn up by the Occupational Pension Commission, was posted up on the Internet site of the CBFA (Banking, Finance and Insurance Commission). This report was established by a working party to which the Occupational Pension Commission in association with the CBFA, had entrusted this task. The report running to some one hundred pages, contains a variety of practical questions concerning discrimination within the framework of supplementary pensions. It reflects the points of view of the different delegations represented in the Occupational Pension Commission.
On 23 June 2009, a revised version of the Code Buysse was published. The Code contains a list of recommendations in the field of corporate governance for non-listed companies. As it concerns recommendations, companies are in principle free to follow them or not. Evidently, the Code carries a certain moral authority.
On 19 June 2009, a Royal Decree modifying the procedure that should be followed in the event of a collective dismissal was published in the Belgian Official Gazette.
In our newsflash of 11 March 2009, we announced the possibility to grant in 2009 eco-cheques exempted from social security contributions.
In our newsflash of 11 March 2009, we announced the possibility to grant in 2009 eco-cheques exempted from social security contributions.
The new Act amending diverse rules was published on 19 May 2009. Here follows an overview of its most important provisions.
The Minister for Labour has announced a series of measures designed to avoid redundancies and to help companies in these times of crisis. These measures are currently being finalized and will apply from 1 July until 31 December 2009 with the possibility of an extension until 30 June 2010, after advice from the National Labour Council.
The Belgian federal government has decided not to extend the transitional arrangements that restricted the free movement of workers from the ‘new EU member states’.
On 23 April 2009 the Council of the European Union approved the European Recast Directive on the establishment of European Works Councils.
During their foreign business trips employees or managers have numerous small expenses, for which it is not always possible to obtain receipts. The tax administration and the NSSO accept a fixed reimbursement of the costs of meals and other small expenses, as long as the allowance for such expenses is reasonable.
The Act aiming at the revival of the economy was published in the Belgian Official Gazette on 7 April 2009. Here is an overview of the relevant provisions relating to taxation and employment/restructuring.
The exercise period for stock option plans can under certain conditions be extended by a maximum of five years in a fiscally neutral manner.
In its judgement of 2 April 2009 the Constitutional Court considered the appeal concerning the partial abolishment of the Anti-Discrimination Law of 10 May 2007.
On 27 March 2009, the Belgian State Gazette published a Royal Decree providing that the Act on the continuity of enterprises (the "Act") will enter into force on 1 April 2009. The amendments to the Judicial Code, as provided for in the Act of 26 January 2009, will equally have effect as from that same date.
On 20 March the Flemish government formally approved a reinforced encouragement premium for employees of companies in restructuring or in difficulty, who reduce their working time.
In a recent decision of 5 March 2009, the European Court of Human Rights in Strasbourg has judged that under certain circumstances the interest of maintaining law and order prevails over the freedom of association. In these circumstances, criminal proceedings may be started against the perpetrator of certain kinds of actions.
The inter-professional agreement of 2009-2010, which aims at supporting economic revival and restoring confidence, foresees the possibility for employers to grant in 2009 every employee a net advantage of 125 EUR (250 EUR in 2010), which is completely exempted from employer's contributions.
Yesterday the new Corporate Governance Code for listed companies was presented. The new Code is a revision of the so-called ‘Code Lippens' which dates from 2004.
For a considerable period of time now the National Social Security Office (NSSO) accepts that employers award a seniority bonus to their employees after 25 or 35 years of service.
On 20 February 2009, the National Labour Council concluded a collective bargaining agreement relating to eco-cheques.
The transfer of an employee to go to work in another country than the home base will inevitably complicate the relations between the parties. Indeed the transfer will involve not only very practical but also legal questions, most notably in relation to the applicable law and the applicable social security system.
In its decision of 3 December last, the Constitutional Court answered two preliminary questions which were put to it concerning the control powers of social inspectors.
On 12 December 2008 a new amendment to the double taxation treaty between Belgium and France was signed. It replaces the amendment signed on 13 December 2007. This new amendment has not yet entered into force as it has not yet been ratified.
The amount of the fixed mileage allowance granted by the state to officials for transportation with their private car, has recently been raised to 0.3169 EUR per kilometer.
The amount of the fixed mileage allowance granted by the state to officials for transportation with their private car, has recently been raised to 0.3169 EUR per kilometer.
In the context of the financial crisis and the fact that a number of senior executives have left some large listed companies, the government has submitted a draft bill aimed at putting a ceiling on the departure indemnities (often called golden parachutes) paid to such executives in listed companies.
As every year, the Federal Public Service Employment has adapted the amounts of remuneration to be taken into consideration for the application of certain provisions of the employment contract for white-collar workers.
Claeys & Engels has just published a new study concerning company restructurings and social plans. This study is based on an analysis of 216 collective bargaining agreements, concluded during 100 recent restructurings (2006-2008).
For the remuneration of sportsmen, scientific researchers, employees working in shifts and in certain cases also for the payment of overtime hours, it is possible for the employer to only partially pay the withholding tax to the tax administration.
In a judgment of 9 September 2008, the Supreme Court confirmed that the protection afforded to private communications by international law does not as such prevent the recording of a private conversation by one of the participants to the conversation, even if this recording takes place without the knowledge of the other participants.
In a recent Circular, the tax administration confirmed that a marriage premium is free of taxes, insofar as its value does not exceed 200.00 EUR.
When the employer decides to transfer the operating base of its activity, the indemnities paid to the workers in compensation for the supplementary travel expenses, can be considered as a reimbursement of costs proper to the employer, which is not taxed, if certain conditions – laid down by the Tax Authorities – are fulfilled:
As from 1 October 2008, new scales apply to the withholding tax.
The CBFA Circular letter of 26 August 2008 reiterates the obligation imposed on IORPs requiring them to determine rules of management and operation which enable the clear determination of the rights and obligations of the IORP and the sponsoring undertaking(s). These rules must be laid down in the by-laws or in a separate management agreement with the sponsoring undertaking(s).
The Labour Court of Antwerp (Hasselt section) recently confirmed that an employer may dismiss an employee for serious cause when it is discovered that the employee’s use of internet and e-mail violates the company’s internal regulations.
An employer can grant its employees movie vouchers. From now on, these vouchers will be officially exempted from taxes under certain conditions.
Since the start of this year employers can grant “results bonuses” to their personnel (the so-called non-recurrent advantages linked to results). These are exempted from taxes and social security contributions up to a threshold of 2,200 EUR per year. The employer only pays a solidarity contribution of 33 %. To benefit from this system the bonus has to be dependent on collective, uncertain targets. Moreover, the bonus plan has to be introduced by following a stringent procedure, described in the CBA 90 and the Act of 20 December 2007.
On 19 August 2008 The Commission for Occupational Pensions published an opinion regarding the scope of the notion of “other social purpose” in article 14-4 of the Royal Decree implementing the Occupational Pensions Act. This article determines how the surplus in a pension plan is to be allocated in the event the pension plan is terminated permanently or when the organiser of the plan disappears for any reason whatsoever, without the pension plan being taken over by a third party.
On 13 December 2007, Belgium and France reached an agreement on the abolition of the cross-border workers regulation so that this regulation would lapse for Belgian cross-border workers for remuneration received after 1 January 2007. For the French cross-border workers a transitional arrangement was to be adopted.
The Labour Court of Brussels considers that the reimbursement, by the employer, of the membership fee paid by employees to a service club (Rotary, Lions, Kiwanis, etc.) can be exempted from social security contribution.
The European Court of Justice (ECJ) considers that an employer who states publicly that he will not recruit immigrants because of reluctance on the part of his customers, commits an act of discrimination.
The Supreme Court has recalled that a judge can recharacterize a contract concluded between a company and a self-employed worker. Thus, if the judge considers that the service contract does not reflect their real relationship, it can be recharacterized as an employment contract.
From tomorrow, the new amount of the fixed mileage allowance granted to an employee who uses his own vehicle (car, motorcycle or moped) to travel on behalf of the employer, will be 0.3093 EUR per kilometer. This amount applies from 1 July 2008 to 30 June 2009.
Since 1 January 2007, management services for organizations for financing pensions (OFP) are exempt from VAT. This exemption relates to the management of the portfolio as well as to the management of the OFP itself. Until now, uncertainties remained regarding the interpretation of the notion of “management” for the application of the VAT exemption.
On 16 June 2008, the Programme Act and the Act containing various provisions were published in the Belgian State Gazette. These two acts modify several legal provisions, namely in the following areas.
In the Belgian Gazette on 16 May an Act was published increasing significantly the powers of the Committee for Prevention and Protection at Work (hereinafter the Committee) in companies without a Works Council. Because of this publication, the provisions as explained in our Newsflash of 5 March 2008 enter into force.
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In its decisions of 13 March and 8 May 2008, the Constitutional Court confirmed the interpretation of the Supreme Court (end 2006) on the provisions concerning the basis for the calculation of an indemnity in lieu of notice paid to an employee benefitting from time credit (working time reduction).
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Putting a mobile phone or a blackberry at the disposal of an employee or a director for his/her private use, constitutes for such individuals a taxable benefit in kind.
The extent to which car expenses are tax deductible for a company depends on the CO2 emission level of the car: the former tax deduction percentage of 75 % has been increased or reduced according to how polluting the car is (going from 60 % up to 90 %). The fuel costs remain 100 % deductible.
Once the voting on election day (day Y) is finished, some important dates should be kept in mind before the 2008 social elections can finally be considered as being over.
In a recently published court decision of 7 April 2008, the Belgian Supreme Court spectacularly modifies its case law with respect to agreements on notice periods.
During business trips abroad, employees and company directors often have numerous expenses for which it is not always possible to have relevant documents allowing a refund. Both the tax and the social security authorities accept the reimbursement on a lump sum basis as long as it is “reasonable”.
As you know, since 1 January 2005, company cars are subject to a solidarity contribution, better known as the “CO² tax”. This system of social contribution which is linear and fixed, is based on the CO² emission level of the vehicle.
Election day (day “Y”) is looming! But a few important steps still remain to be taken.
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In a recent Circular dated 12 March 2008, the Belgian tax authorities confirmed that they have aligned their position with that of the social security authorities with regard to how seniority premiums are to be treated tax wise.
For more information please visit our website www.claeysengels.be
Since 13 March 2008 employers must inform the prevention advisor - company doctor about every instance of incapacity for work of an employee that lasts for a period of four or more weeks. Moreover, employers must inform the incapacitated employee about his right to have a meeting with the prevention advisor - company doctor prior to resuming work.
When a worker travels within Belgium for work, the employer can opt to grant fixed compensation to cover the expenses incurred.
At the latest on day X + 35 (depending on day Y, between 11 and 24 March), candidate lists can be introduced at every employer where social elections are being held. Any candidate list introduced after this date will be irregular. To verify whether the candidate lists are introduced on time, one must take into account the date of dispatch of the candidate lists if sent by post or the date on which they were submitted to the employer.
The social partners have agreed on a draft of a collective bargaining agreement to amend the current collective bargaining agreement n° 9, as well as on a bill to complete the transposition of the European Directive on “information and consultation”.
According to the provisions of the two Royal Decrees published last Tuesday in the Belgian Gazette, as from 1 December 2008 professional training courses will have to be mentioned in every company’s social balance sheet. From the same date, the actions taken to promote employment will no longer have to be indicated on such balance sheet.
On 21 February 2008, the Banking, Finance and Insurance Commission (BFIC) published its circular to institutions for occupational retirement provision (IORPs) concerning the annual financial statements, statistics and accompanying documents for the financial year ending in 2007 in which it lays down the reporting regulations for the financial year ending in 2007.
In our newsflash of 31 December 2007, we mentioned that the Belgian Tax Authorities consider an individual’s « fixed workplace » as the place where that individual is present for at least 40 days during a taxable period. As explained, this definition is important in order to determine the minimum number of kilometers for the evaluation of the benefit in kind resulting from the private use of a company car.
The new amounts for determining the value of the benefit in kind of a company car were published in the Belgian Gazette of 14 February 2008.
Sinds 1 januari 2008 is de wettelijke interestvoet verhoogd van 6 naar 7%. Dit geldt zowel voor de wettelijke als de gerechtelijke intresten.
At day X, 90 days before the elections (day Y), the Works Council, the Committee for Prevention and Protection at Work or, if such bodies do not exist yet, the employer, must inform the workers about several elements.
The new double tax treaty between Belgium and the USA has been published in the Belgian Official Gazette of 9 January 2008. This new convention modifies several important provisions for individual taxpayers.