"Driven by our passion for entrepreneurship we strive to actively support our customers and our people on their journey to growth."
Peter Verschelden, CEO
"Amongst all accounting & consulting firms serving the Belgian market, we want to be the best in helping clients grow."
Hans Cools, co-CEO
A fascinating overview!
'Artificial Intelligence meets human intelligence': lessons from an inspiring evening
Artificial Intelligence: we can no longer imagine everyday life without it, and it is a hot topic for many employers and entrepreneurs. Therefore, Moore Stephens, in collaboration with Trends brought together three top speakers who are world-renowned in the field of AI, robotisation and what they mean for our future. With over 250 attendees from a variety of sectors, it was clear that AI
A brief summary
What should be expected in relation to (national) VAT?
Despite the fact that many of us are still in summer (holiday) mode, this article is going to focus on the VAT changes that we could expect in the not-too-distant future. It will provide a brief summary. For a more in-depth examination, you can always contact our VAT team.  Vouchers (1 January 2019)  In June 2016, Europe set out the VAT process for vouchers (Directive (EU)2016/1065 o
What are the consequences?
Vlabel overruled by the Council of State in the case of split acquisition and registration of bare ownership and usufruct
After years of dispute between taxpayers and the Flemish Tax Office (Vlabel), the Council of State has quashed Vlabel's position on split acquisition and split registration. Here below we explain where the problem lies and what the consequences of the decision of the Council of State are in practice. The problematic situations Two kinds of situations were targeted by the position of Vlabel. Th
Depends on the nature and frequency of the violation
Fine levels set for non-compliance with transfer pricing documentation obligation
From tax year 2017 and, more specifically, the implementation of the mandatory transfer pricing documentation obligation, there was an immediate indication that, from a second violation of non-compliance with the transfer pricing obligations, a fine of between 1,250 EUR and 25,000 EUR (Article 445, §3 Income Tax Code 1992) could be imposed. The scales of the administrative fines and their appl
The FAQ contains no fewer than thirty-one questions
FAQ published regarding the Innovation Income Deduction (IID)
On 26 July 2018, the FPS Finance used Fisconet - you can registrate for free to consult the list of FAQ - to publish the long-awaited list of Frequently Asked Questions (FAQ) regarding the Innovation Income Deduction. Since the law of 9 February 2017, introducing the Innovation Income Deduction, there now follows the first additional comments concerning the legal provisions of Art. 20
Results of Sino Benelux Business Survey 2018 
Does China still remain an important market for Benelux businesses?
How have Benelux (Belgium, the Netherlands and Luxembourg) companies active in China performed in 2017 and what their expectations for 2018? Are Benelux companies more impacted by new rules and regulations in China and have Benelux companies experienced any business opportunities due to governmental policies such as the Belt and Road Initiative (BRI)? What do companies consider about the curr
Property planning finds itself in turbulent waters
Valuation of a usufruct: in complete (r)evolution?
Much has been said and written in the past few years about the valuation of a usufruct and where the fiscal shoe pinches. An overview of valuation problems, current trends and a look at future property planning is provided below. Valuation of a usufruct Valuation of a usufruct: a changing world Usufruct is one of the oldest property rights known and was already applied in Roman times. Usufr
This difference in treatment needs to be corrected
Benefit in kind on immovable property: tax authority abides by the court ruling (for now)
The Federal Public Service Finance published Circular 2018/C/57 on 15 May 2018 on the flat-rate valuation of the benefit in kind for providing an immovable property or a part of an immovable property free of charge to employees or managers. The flat-rate estimate of these benefits is laid down by the Royal Decree implementing the Income Tax Code 1992 (RD/BITC 92). The Courts of Appeal of Ghent and
The 'use and enjoyment" rules explained
Freight transport and closely associated services: new rules clarified in a circular
On 31 October 2017, (previous) Royal Decree No 57, which deals with the freight transport services Department and related services, was replaced by a new RD which came into force on 23 November 2017. It clarifies the former RD in part while introducing a new rule. In order to clarify and discuss the (new) rules, the tax authorities published an administrative circular in this regard on 31 May 2018
Guidelines
Substantial changes in the obligations for partnerships
The Company Law Reform, published on 27 April 2018, is making a number of changes in the Companies Code and the Code of Economic Law. These new regulations will enter into force on 1 November 2018. A few rules will also change for partnerships. Although some clarifications will still be published, we would already like to provide the following guidelines. Changes in the Companies Code A first
Team up with our experts
Did you know our Supply Chain Consultants can also run your business?
Our Customer’s Challenge As many other companies, our customer is increasingly being challenged to find and keep skilled supply chain planners, people capable of managing the complexities of developing and supplying new medicines: a global supply network, volatile demand, working with high-end planning systems and facing real world supply chain constraints. Not an easy task. An
Quickly detect system risks
Without a Legal Entity Identifier your company will not be trading on the stock market in 2018
  As from 3 January 2018, every legal entity that buys or sells financial instruments must have a Legal Entity Identifier or LEI. Legal Entity Identifier A LEI is a 20-digit alpha-numeric code enabling quick identification of legal entities that are active on the (international or local) financial markets. The LEI enables regulators to quickly detect system risks. Registrati

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