As from the 1st of January 2023 the application of the reverse charge mechanism in case of immovable work will be applicable as soon as the customer is filing periodical VAT returns.
In addition to the Sustainable Finance Disclosure Regulation (“SFDR”), the long-awaited supporting Regulatory Technical Standards (“RTS”) have been published in the Official Journal of the European Union on 25 July 2022.
For several years now, the legislator has been working on a thorough reform of the Civil Code. We now know the direction taken and the changes made to this fundamental piece of legislation. It appears that the new legislation will also have an impact on labour relations.
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Tax Insights | December 2022 | Mixed VAT payers - notification direct attribution method
Ultimately on 1 July 2023 all mixed VAT payers must notify the Belgian VAT authorities electronically of their option to (continue to) apply the direct attribution method for the determination of the right to deduct input VAT.
Tax Insights | December 2022 | VAT Reverse charge for immovable work: changes as from 2023
As from the 1st of January 2023 the application of the reverse charge mechanism in case of immovable work will be applicable as soon as the customer is filing periodical VAT returns.
Tax Insights | December 2022 | VAT procedure: changes as from 2023 and 2024
The Belgian VAT legislation will be amended as from 1 January 2023 regarding the statute of limitation, the retention period and applicable interest rate. In addition, a draft law is approved and should modernize the VAT chain and the processing of periodic VAT returns as from 2024.
Payroll & HR Insights | October 2022 | Possible consequences of the new civil code for labour law
For several years now, the legislator has been working on a thorough reform of the Civil Code. We now know the direction taken and the changes made to this fundamental piece of legislation. It appears that the new legislation will also have an impact on labour relations.
Assurance Insights March 2020: Postponement of Shareholders’ and members’ Meetings
The Minister of Justice has issued special powers decrees to enable entities to postpone the date of the general meetings.
Assurance Insights March 2020: LOCKDOWN : How to organize Directors’ and Shareholders’ Meetings
Following the COVID-19 outbreak and the recently imposed lockdown, companies might find themselves in precarious circumstances hindering the organization of physical board meetings and the annual general meeting of shareholders.
IT insight - Cybersecurity: How does your company avoid cyber attacks?
As you probably noticed the number of cyber attacks has increased the recent months. Last weekend the residential care centre in Willebroek was the target and earlier this month the manufacturing company Picanol was severely impacted.
Interconnectivity between financial and sustainability reporting
On 10 January 2023 Deborah Fischer was invited, together with
Sustainability and ESG Disclosures Under the SFDR – Impacts on Investors and Investees
In addition to the Sustainable Finance Disclosure Regulation (“SFDR”), the long-awaited supporting Regulatory Technical Standards (“RTS”) have been published in the Official Journal of the European Union on 25 July 2022.
CSRD – EU Parliament Votes New Sustainability Reporting Rules for Large Companies
New EU Sustainability Standards