Stock options and management companies
Direct grant of stock options to the director of the management company The tax authorities have just confirmed that stock options granted direct to the director of a management company, by the company for which the management services are performed, can fall within the scope of application of the Act of 26 March 1999 in …
Fake self-employment: independent collaboration incompatible with disciplinary sanctions
On 10 October 2016, the Supreme Court overruled a judgment of the Labour Court of Appeal of Antwerp. This judgment deemed that a security guard could perform his activities for a security company on a self-employed basis despite the company being able to apply disciplinary sanctions provided by the company’s work regulations. The Supreme Court …
INAMI and SOL contributions: Court of Justice raps Belgium over the knuckles
The European Court of Justice (ECJ) ruled in a judgment of 26 October 2016 that the withholding of the Belgian health and disability (HDI) contribution (3.55%) and solidarity (SOL) contribution (up to 2%) on pension benefits violates European rules when the pensioner at the time of the payment is covered by the social security legislation …
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Claeys & Engels launches www.gdprbelgium.be today
The General Data Protection Regulation will be applicable as from 25 May 2018. Visit our website to find out what this means for your HR policy. The Claeys & Engels data protection team is all set for the GDPR and is eager to assist you in making your company “GDPR-proof”. To assist you during the preparations of …
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