Publications
De fiscale aftrek van interesten in het kader van de finaliteitsvoorwaarde
In navolging van het hof van beroep te Gent oordeelt ook het hof van beroep te Antwerpen (in een echter zeer feitelijk gemotiveerd arrest) dat de aftrek van interesten van een lening, die werd aangegaan bij een verbonden vennootschap teneinde een kapitaalvermindering en/of een dividenduitkering te financieren, geweigerd moet worden.
La distribution en France et en Belgique
Une entreprise n’existe que parce qu’elle vend. Une fois qu’une entreprise a flirté avec les limites du marché de son propre pays, celle-ci montrera souvent le besoin de vendre à l’étranger. Le choix de son mode de présence à l’étranger, est une phase primordiale dans le développement d’une entreprise à l’international.
Indexation: Publication in the Annexes to the Belgian Official Gazette
The costs for publication in the Annexes to the Belgian Official Gazette are indexed each year as from the 1st of March.
This year, with effect from 1 March 2018, costs for publication in the Annexes of the Belgian Official Gazette are established as follows (published in the Belgian Official Gazette of February 14, 2018):
Commentary on articles 874 to 894 of the Belgian Companies’ Code
Gert Cauwenbergh has written the commentary on Articles 874 to 894 of the Belgian Companies’ Code regarding the incorporation of a European Company which has been published by Wolters Kluwer in “Vennootschappen en verenigingen. Artikelsgewijze commentaar met overzicht van rechtspraak en rechtsleer”. The articles can be consulted via www.jura.be (subscription required).
Update on articles 62, 210, 437 and 438 of the Belgian Companies’ Code
Christophe Piette and Jonathan De Landsheere have written the update on articles 62, 210, 437 and 438 of the Belgian Companies’ Code which has been published by Wolters Kluwer in “Vennootschappen en verenigingen. Artikelsgewijze commentaar met overzicht van rechtspraak en rechtsleer”. The articles can be consulted via www.jura.be (subscription required).
K law authored manual on corporate law
The corporate law department of K law authored a manual on corporate law in collaboration with Larcier.
This manual is one of the few contributions on general corporate law in Belgium and provides an overview on all different company types, restructurings, capital movements, etc.
The following attorneys contributed to the manual (under the coordination of Christophe Piette):
Privacy, ook voor uw onderneming vanaf nu een aandachtspunt?
De Europese Unie heeft op 14 april van vorig jaar een akkoord bereikt over de nieuwe zogenaamde “Algemene Verordening Gegevensbescherming” (hierna “AVG” of beter bekend onder haar Engelse benaming “GDPR”).
Deze verordening zal in werking treden in alle Europese lidstaten op 25 mei 2018 en verandert de manier waarop ondernemingen met persoonsgegevens moeten omgaan op drastische wijze.
Update on articles 193, 194 and 195 of the Belgian Companies’ Code
Christophe Piette has written the update on articles 193, 194 and 195 of the Belgian Companies’ Code which has been published by Kluwer in “Vennootschappen en verenigingen. Artikelsgewijze commentaar met overzicht van rechtspraak en rechtsleer”. The articles can be consulted via www.jura.be (subscription required).
K Law acted as legal advisor to the Communaute française de Belgique
K Law acted as legal advisor to the Communaute française de Belgique in relation to a EUR 600 million project financing transaction with the European Investment Bank (EIB), the highest loan ever granted by the EIB in Belgium. The loan will serve to finance the investment program of the Communaute francaise de Belgique in the fields of education, research, sports and culture. Ministers Rudy Demotte and André Flahaut, and the Vice-President of the EIB, Pim van Ballekom, signed on 6 December a first tranche of EUR 400 million.
Eurometropole Newsletter
Through the Eurometropool/Eurométropole newsletter (in Dutch and in French) we want to keep you informed of current news and developments in the Eurometropool region.
Take a moment to read the latest editions.
Distribution in France and Belgium: everything you need to know about it.
A company exists only because it sells. Once a company has flirted with the boundaries of the market in its own country, it will often show the need to sell abroad. A company that begins abroad often approaches the market through other professionals. The benefits of using an intermediary professional abroad must be carefully weighed compared to the benefits of the creation of a subsidiary, an independent company, or a branch office.
Vlaams Decreet van 17 juni 2016: poging tot juridisch kader voor korte handelshuur
Op 1 september 2016 trad het Decreet van 17 juni 2016 houdende huur van korte duur voor handel en ambacht in werking (hierna: ‘het Decreet’). Het doel van het Decreet is een eenvoudig juridisch kader te bieden voor de kortetermijnverhuur van handelspanden. Enerzijds geeft het een antwoord op de groeiende leegstand in de centrumsteden en anderzijds schept het een wettelijk kader voor het populaire concept van de pop-up store.
De Europese Commissie introduceert een pakket met nieuwe voorstellen ter bevordering van E-commerce
Op 25 mei 2016 heeft de Europese Commissie een drieledige strategie geïntroduceerd ter bevordering van elektronische handel in de eengemaakte markt. Deze voorstellen beogen een verbetering te brengen, voor zowel consumenten als ondernemingen, in de verkoop/aankoop van producten en diensten in de online omgeving.
Royal decree as legal basis for the use of drones: ready for takeoff?
Remote Piloted Aircrafts (R.P.A.), better known as ‘drones’ are the technological reality of today. In order to face the legal issues related to the use of ‘R.P.A.’s’, a Royal Decree regulating their use, was issued on 10 April 2016 (Belgian Official Gazette of 15 April 2016), and entered into force on 25 April 2016.
Click here for the Royal Decree or read the full article for details.
Strategy and value creation in the board room: is your business model or supply chain future proof in light of the BEPS initiative and indirect tax?
In other words, has the board and the executive management team taken into consideration possible indirect tax effects of the OECD BEPS initiative on a.o. the (operational) business model or supply chain? You better be informed and take the necessary actions now. ERP-system updates (to name one out of many consequences) for indirect tax purposes are not set up overnight. It is a time consuming and challenging exercise. And overall your business should be VAT compliant all time. This also forms part of your risk strategy.
Indexation costs for publication in the Annexes to the Belgian Official Gazette
The costs for publication in the Annexes to the Belgian Official Gazette are indexed each year as from the 1st of March. This year with effect as per March 1, 2016, costs for publication in the Annexes of the Belgian Official Gazette, are established as follows (published in the Belgian Official Gazette of February 2, 2016)...
Transposition Accounting Directive into Belgian law
By Act of 18 December 2015 (the “Accounting Act”), the Belgian legislator transposed the so-called European “Accounting Directive” into Belgian legislation. The Accounting Act was published in the Belgian Official Gazette on 30 December 2015 and contains some important changes on company law and accounting law principles.
Only-onceprincipe: onbekend maakt onbemind
Het principe van de unieke gegevensinzameling (only-onceprincipe) werd door de wet van 5 mei 2014 op algemene wijze ingevoerd in de werking van de federale overheidsinstanties. Jonathan De Landsheere licht dit beginsel en het belang ervan toe in een bijdrage die verschenen is in aflevering 336 van het Nieuw Juridisch Weekblad (NjW) van 17 februari 2016. Hierna vindt u een samenvatting van deze bijdrage.
The European Court of Human Rights clarifies: private messages at work may not be so private after all
On January 12, 2016 the European Court of Human Rights ruled that Romanian law is not in violation with the employee’s right to respect for privacy and that thus the Romanian employer did not violate its employee’s privacy rights by monitoring the employee’s instant messages...
EU-US Data Shield replaces the invalid Safe Harbor Agreement
The European Commission and the United States have announced on February,2, 2016 that they have agreed on a new framework agreement with respect to the “transatlantic” transfer of personal data.
Het nieuwe Online Dispute Resolution Platform is in werking getreden.
Op 9 januari 2016 trad Verordening nr. 524/2013 betreffende de online beslechting van consumentengeschillen in werking....
Happy shopping and selling in 2016: night work allowed for e-commerce
In contrast to other European countries, it was up and until now not possible in Belgium to employ personnel in the retail and distribution industry between 8 PM and 6 AM, resulting in operational issues for the Belgian e-commerce in particular...
Manual to 2016 Social Elections in Belgium
In 2016, the employer must organize Social Elections amongst its employees. What does this obligation mean? Find out all of the details in our flyer: Manual to the 2016 Social Elections in Belgium.
K law article in 'Accountancy Actualiteit'
The article deals with the necessity (or not) to prepare annual accounts in the framework of the dissolution and liquidation of a company in one notary deed.
"NV in de praktijk" Dispute resolution chapter
Gert Cauwenbergh (Senior Counsel K law) has recently updated the Dispute resolution chapter of "NV in de praktijk"."NV in de praktijk" is the online knowledge database for Tax & Accountancy professionals.
Management of private limited liability companies
A comprehensive article regarding the management of private limited liability companies.
After publishing a chapter on the management of public limited liability companies, Vaën Vercruysse, Gert Cauwenbergh and Christophe Piette have now also written a comprehensive article regarding the management of private limited liability companies which has been published by Kluwer in “Vennootschap en Belastingen”.
Social ruling procedure in place and operational
In the framework of the fight against false self employment, the Act of December 27, 2006, as modified by the Act of August 25, 2012, established a Social Ruling Commission (hereafter: ‘SRC’). Parties who are working together on a self employed basis by virtue of an agreement can apply at the SRC for a ruling to qualify their collaboration (i.e. as a service agreement and not an employment contract).
Schärfere Kontrollen von ausländischen Pkw-Kennzeichen
Article (in German) written by Thomas Hermie (K law), published in Debelux Magazine.
The article appeared in Debelux Magazine (April 2014).
Update regarding articles 186, 187 and 188 of the Belgian Companies’ Code
Christophe Piette has written the update regarding articles 186, 187 and 188 of the Belgian Companies’ Code. The update has been published in “Vennootschappen en verenigingen. Artikelsgewijze commentaar met overzicht van rechtspraak en rechtsleer”. The articles deal with the powers of the liquidator and can be consulted the jura website.