Since the abolition of the capital requirement for the limited liability company, this form of company has gained in popularity. The (relatively high) capital injection that had to be provided at the start-up of activities was abolished after all. Nevertheless, the limited partnership remains a frequently used solution to avoid further formalism. However, such a…

The regime of directors’ liability was thoroughly changed when the Companies and Associations Code (hereinafter: ‘CAC’) was introduced. For example, the liability regime is no longer dealt with separately per type of company, but one bundled regime is provided for all types of companies. Another adjustment brought about by the ARC is the introduction of…

The media have already reported extensively on price increases in various sectors. Especially in the construction sector, the prices of raw materials are currently skyrocketing, forcing many contractors to pass these prices on to their end customers. For new projects, this is of course not a problem, but what about ongoing projects where the contract…

Since 1 August 2021, it is possible for (starting) entrepreneurs to set up a company in Belgium entirely online. Our country is a pioneer in Europe in this respect. However, this change was made in implementation of a European directive. What is specifically possible since 1 August? Until 31 July, one had to physically travel…

The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which lay down new rules on admission to the occupation and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector….

The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. This…

The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. In…

The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. In…

Dissolution and liquidation in one deed is also known as ‘turboliquidation’ because of its speed compared to the ordinary procedure. Where speed is one of the biggest advantages of turboliquidation, there is also a downside to it. A good consideration of the procedure to be used is therefore always important. Conditions of application Since the…

Following the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018, four ‘quick fixes’ were introduced regarding the VAT legislation applicable to intra-Community trade. These ‘quick fixes’ are mainly aimed at clarifying and simplifying this legislation and will apply from 1 January 2020. Apart from a simplification with regard to so-called ‘call-off stocks’, the obligation…