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Social elections will take place between 13 May and 26 May 2024 in all companies in the sense of a technical business unit, employing a minimum number of employees.

Have you set up a company? Then your operating profit is liable to corporation tax, and your salary as the person running the business or a manager is liable to income tax. Optimizing your pay means in the first instance that you will pay less in tax and social security contributions - a statutory right but which, nevertheless, is subject to certain restrictions.

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

Company cars: the reference CO2 emissions for 2024 have been published!

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

A CommV (formerly gcv) is a limited partnership characterised by the presence of at least one managing partner and one silent or limited partner. The managing partner is actively involved in managing the partnership, whereas the silent partner has a predominantly financial and anonymous role.