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Recognising the close links between the securitisation activities of financial vehicles corporations engaged in securitisation transactions (FVCs) and monetary financial institutions, the European Central Bank (ECB) has adopted on December 19, 2008 Regulation (EC) No 24/2009 concerning statistics on the assets and liabilities of FVCs (the ECB Regulation).- Loyens & Loeff
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In its decision no. E.T. 125.180 of 20 November 2014 the VAT Administration has decided to abolish the optional VAT system for directors-legal persons starting on 1 January 2015.
Since 2011 the Occupational Pension Database (DB2P), managed by Sigedis, has been collecting data about occupational pensions in Belgium. This data build-up has taken place in successive steps. In that context, internal pension commitments (IPC's) for employees or self-employed directors maintained by the company have to be registered in DB2P before 31 December 2014.
How can you compensate for this?
Delegates of non-profit organisations combining daily management and complementary commercial activiDelegates of non-profit organisations combining daily management and complementary commercial activities - Social security regime for employees applies
The Tax Administration sets its conditions.
For some time, there has been some debate regarding the exact nature of compensation paid by the employer to an employee for the transfer of intellectual property rights over works he created in the framework of the employment contract.
From 1 October 2014 new documents must be kept on board any foreign employer's vehicle used by a Belgian resident.
The so-called "Ruling Commission" sets the conditions under which listed options enter into the scope of the law of 26 March 1999. This is an important decision regarding the exemption from social security of such options.
Aware of the advantages of meal vouchers in electronic form, the Government has decided to definitively replace the paper form by electronic form, with effect from 1 January 2016.