Knowlegde portal
Welcome to this portal, which serves informational purpose. We wish you a very pleasant experience.
From time to time, e².law laywers may refer you to part of this content against the background of a legal advice.
Navigation on this portal is subject to specific terms of use. Please note that it is still under construction.
About our knowledge base
This website hosts an open access legal knowledge base. It consists of a series of linked sections. Visuals are associated here and there. Some visuals are interactive for a more user-friendly experience.
This knowledge base aims to capitalise on the experience gained by the company to :
- improving access to legal information;
- fight against the perception that the litigant may have of the law as something unpleasant;
- offer an innovative legal service based on the technological possibilities of digitisation;
- provide our clients who wish to learn (more) for themselves from qualitative information sources;
- Structure the collective learning of the members of the firm around a common platform (permanent training notes, research carried out in the files, etc.) on which to draw during the following assignments;
- have a reflection of the company’s activity and know-how.
To find out more, follow one of the links below. Please note that this database is still under construction.
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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 [...]