Company phone with subscription
What is the applicable tax regime if an employer decides to provide his employees with a company mobile phone/smartphone possibly accompanied by a telephone/data subscription? […]
The beneficiary premium
I. Principle The profit bonus allows companies to distribute part or all of its profits for the accounting period (after tax) to its employees. […]
Tax regime of a stock option
The granting of subscription rights under a stock option plan by virtue of or in connection with the beneficiary’s professional activity implies that the beneficiary receives a benefit in kind granted by the issuer of the subscription rights. […]
Gift vouchers
In principle, gifts and vouchers granted by employers to their employees are subject to social security contributions and taxed as remuneration. […]
Meal vouchers
In order to pay employees differently, the employer can grant meal vouchers. The principle is that one meal voucher per working day can be granted. […]
Kilometric bicycle allowance
If an employee travels to work by bicycle, the employer can pay a “home-work” allowance. […]
Tax deductibility of company bicycles
I am an employer in the form of a company and I decide to make bicycles available to my employees, can I deduct the costs of the bicycles for tax purposes? […]
Alternative remunerations
We all know that Belgium is one of the countries in the world that taxes professional income the most. Indeed, above a certain threshold, almost half of the salary package granted by the employer is subject to taxes (federal, regional, municipal), to which must be added the social contributions! Nevertheless, in order not to demotivate workers and to encourage [...]
Personal income tax rates
Personal income tax rates are progressive . This means that the tax rate rises as incomes grow. Personal income tax is calculated on all taxable income, even if some income was received or obtained abroad. The progressive tax rates for the following fiscal and income years are the following : Income brackets Tax rates Tax year 2023 (income year 2022) [...]
Classes of shares’ disavantages
While creating share classes within a company may have certain advantages, it is not a trivial decision. The presence of share classes implies more cumbersome formalities for a number of operations. As an example, two of the most impacted operations are detailed below, namely: the modification of the rights attached to the classes; and the capital increase. Modification [...]
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Members of ASBL
The ASBL is composed of members who together form the general assembly of members. The General Assembly determines the guidelines [...]
Exempt bonuses for employees
Under certain conditions, the employer may grant bonuses that are fully exempt from tax and social security contributions. These bonuses [...]
Refund of employer’s own expenses
Employer’s own costs are costs incurred by the employee in the exercise of the employment contract which should in principle [...]
Copyright income
Copyright is the right to protect an original and concrete work, so an idea cannot be protected for example. [...]