Coronavirus: support for your business in times of unprecedented challenges
The spread of the coronavirus (COVID-19) is forcing governments around the world, including in Belgium, to take drastic measures to take back control over the human impact of Covid-19. Although required, these countermeasures are causing major disruption for individuals, families, businesses and the global economy in general. Aware of the significant impact of the pandemic
New social security treaty with Turkey
As from 1 September 2018, the new bilateral social security treaty between Belgium and Turkey has entered into force. This new treaty replaces the previous 1966 treaty and updates its provisions to reflect both the changes in the contracting states’ social security legislation and the changed nature of international employment since 1966. Out with the
Fraud can undermine the binding nature of an A1 form
On 6 February, the Court of Justice of the EU presented its highly anticipated judgement in the case n° C-359/16 ‘Altun’. In its judgement, the CJEU ruled that, in case of posting, the courts of the host Member State can disregard an A1 form issued by the competent authorities of the home Member State provided
New bilateral social security agreement between Belgium and Brazil
A social security agreement between Belgium and Brazil enters into force on 1 December 2014. This agreement enables companies to second employees to the other country while keeping them subject to the home social security scheme and guarantees equal treatment for workers living or working in the other country. This social security agreement – which
Telework: The National Social Security Office brings its position into line with the tax authorities
In the Practice Note of 16 January 2014, the Belgian tax authorities announced that a monthly tax-free lump-sum of EUR 20 as a compensation for the business use of a privately owned computer and internet connection (i.e. a total of EUR 40 per month) could be granted under certain conditions. Where for a while a doubt
Refutable presumption of self-employed activity for company directors finally transposed into Belgian Law
According to Royal Decree n°38 of 19 December 1967, persons who are appointed as officers in a corporation or an association that is subject to Belgian corporate income tax or non-resident income tax are presumed to carry out a self-employed professional activity in Belgium, which gives rise to subjection to the social security regime for self-employed
Allowances for business trips of more than 30 days
Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his
Reform social security contributions of self-employed persons by 2015
Since 1967, social security contributions for self-employed persons are payable based on the income earned three years previously. Last week, Minister Laruelle announced the reform of this calculation method by 2015. 1. The current system In the current system, the contribution level for self-employed persons in the current year (N) is determined based on the
