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The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

Is your profession not listed as a liberal profession? Partena Professional proposes personalised guidance.

A sole proprietorship is a business type in which one person carries full responsibility for the business. There is no distinction between the personal and business assets. In a sole proprietorship, the entrepreneur decides everything independently. Many obligations are cancelled out in this company format.

Is your business subject to VAT obligations? If so, you need to activate your business number with the General Administration of Taxation.  

On 1 April 2024, four sectors in which the flexi-job system had recently been authorized (on 1 January 2024) either fully or partially “exit” the system. Meanwhile, other employers will re-enter the system.

The SRL (société à responsabilité limitée) is a popular business type in Belgium. The most important characteristic of an SRL is the limited liability of shareholders. This means that, in case of bankruptcy, creditors will only be able to make a claim to the company assets – not the personal capital of shareholders. 

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

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