Thirty years ago, civil partnership was far from a sexy medium. In the subsequent fifteen years, the partnership structure grew – partly thanks to Professor Axel Haelterman – into a status symbol among wealthy families. Another fifteen years later, we can no longer ignore partnership,...
The tax courts, at the level of the courts of first instance, were created. The undeniably contradictory position of the regional director came to an end. On the one hand, this position was bound by the general principles of procedural due process and, on the...
Government liability and the unstable equilibrium of the Separation of Powers Thirty years ago, when I came to the bar as an intern, I was able to experience it. The judiciary was not gentle with the executive at the time. This was even the case in...
This is the third time in all the years I've been writing columns for this magazine that the subject of such columns is income from copyright. Few tax provisions have such an eventful history. Over the past ten years, copyright has been the shining star...
Many children may have experienced it again during the past holidays: digging a deep well on the beach is more difficult than expected. The best way to go about it is to dig a wide well. This also applies to intellectual subjects, even to legal...
THE VAT RETURN can be quite a challenge for a business, all the more so because it has to be made once every three months or even once a month. Moreover, companies may recover VAT one time and have to pay VAT the next. It...
THE BELGIAN COMPANY CODE (Wetboek van Vennootschappen en Verenigingen - WVV) came into effect last month. The possibility to contribute to a company’s capital with one’s work is one of the Code’s signature reforms. Or to put it in the terminology of the old code:...
FISCALITY INFLUENCES our behaviour. People avoid highly taxed transactions or income, preferring tax exemption and low tax solutions. The government has planned for that. But if the taxpayer is the one taking initiatives to pay as few taxes as possible, this is called tax avoidance...
We need to talk about withholding tax. As natural persons, we all pay taxes on our professional income. The personal income tax is settled for each calendar year. You declare your income in the middle of the calendar year following the one in which you...
YOU WOULD HAVE TO BE A MARTIAN to not know that elections are coming. A characteristic of our constitutional system is that the House of Representatives then designates the articles of the Constitution which may be amended in the following legislature. Nothing has changed with...