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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. 

Supplementing your statutory pension Concerned that your statutory pension won't be enough to guarantee a comfortable standard of living after your self-employed career? There's a solution! Accrue a supplementary pension (VAPZ) with contributions to your social security insurance fund.

As a self-employed person, you must pay social contributions to your social insurance fund. But when exactly do you have to pay? And what are the consequences if you have payment arrears? Read all about it here. 

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.

It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!

Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their travel expenses.  

Which provisions apply to your employees' pensions? Is one of your employees entering retirement? Nothing to worry about, so long as you respect the provisions of the pension. Employee pension conditions You grant a retirement pension to employees who:

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.

Human resources is much more than managing personnel administration. Thus, finding talent remains quite a challenge for many companies. Not to mention retaining increasingly demanding talent. A well-defined HR strategy is necessary to meet all these challenges. 

A general partnership is a legal entity. It’s the least regulated and simplest business type. To set up a general partnership, you don’t need to visit a notary or publish a financial statement, nor do you need a financial plan. As a partner, you are unlimitedly liable in case of company debt, though, which means your private assets aren’t protected.