Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The rates of interests for determining the value of some benefits in kind have been published. On the basis of these rates of interests, the value can be determined of the benefits granted in 2022 (and 2023 pending the publication of the rates of interests 2023) in the form of various loans.
Year in which the loan agreement is concluded
Reference rate of interest -Loans guaranteed by a mixed life insurance policy
Reference rate of interest -Other loans
2021
1.34 %
1.29 %
2022
1.77 %
Loans to finance the purchase of a car (monthly charge rate)
Other loans (monthly charge rate)
0.05
0.11
0.06
0.12
Year in which the borrower disposed of the loaned sums
Reference rate of interest
6.48 %
7.14 %
Source : Royal Decree of 17 February 2023 amending, as regards the benefits of any kind, the Royal Decree/CIR 92 in the event of a loan that does not bear interest, or a loan at a reduced interest rate, Belgian Official Gazette 3 march 2023.
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.