The Legal 500

For bonus plans paid in 2013, the maximum social security and tax exemption limit will be 2.488 EUR.

The European Court of Justice categorises the leasing of a motor vehicule under a financial leasing as a supply of goods and not as a supply of services.

By July 1st, 2012 the Directive 2010/73/EU of the European Parliament and the Council of 24 November 2010 amending the Prospectus Directive and the Transparency Directive has to be transposed by Member States into their national law. The Directive 2010/73/EU is aimed at simplifying the application of the prospectus rules.

For bonus plans paid in 2013, the maximum social security and tax exemption limit will be 2.488 EUR.

The NSSO adopts a clear position on the issue: the young graduates who graduated in June will be able to continue to work under an agreement for student employment until 30 September of the current year.

The Belgian Constitutional Court considers that the protection against dismissal afforded to (candidate) employee representatives in the Works Council and/or the Committee for Prevention and Protection at Work does not violate the principle of equality.

For the application of European law, the location where a professional activity is exercised is the location where, in practical terms, the person concerned carries out the actions connected with that activity.

The regime of unemployment with company allowance (formally known as prepension/prépension/brugpensioen) has been modified several times in recent months. Following comments by the social partners, it was announced that a number of measures would be liberalised. This has now been done by the Royal Decree of 20 September 2012, which modifies the Royal Decree of 3 May 2007 regulating the regime of unemployment with company allowance.

Starting Monday 10 September 2012, a "European Blue Card" can be issued to certain highly-skilled non-EEA employees. This will allow them to work and reside in Belgium.

The Act of 22 April 2012 aimed at fighting against the gender wage gap, published in the Belgian Official Gazette on 28 August, introduces several new requirements with practical implications for companies. In all companies that must file annual accounts, wage data contained in the annual social report will from now on have to be broken down by workers' gender.

As from 13 August 2012, the Judicial Code will regulate written testimonies drafted by parties in order to support their case in court. The new provisions of the Judicial Code are modelled after the French regulation.