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.
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.
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