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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.

Would you like to be up to speed with socio-legal legislation on human resources at all times? Turn to Partena Professional. To our experts, the world of human resources holds no secrets — and we're happy to share our expertise with you. Additionally, we'll help you avoid the high costs of an external law firm. 

From 01.01.2024, the rates of this contribution will be increased

To give your clients the best service, you need to be able to rely on an experienced partner. At Partena Professional, you work closely with one dedicated contact. We give you the tools to simplify your daily work and have a team of legal, payroll and HR experts ready to help you. Together, we'll make one tight-knit team for our shared clients.

Since 1 May 2023, a bicycle allowance is laid down in those sectors that do not allocate a specific allowance. All employees in the private sector are now entitled to a bicycle allowance. Does this mean that all employees are entitled to 0.27€/km? No, and here's why.

Are you a certified tax advisor or accountant? Partena Professional’s Accountant Desk has an answer to all your questions. A team of professionals is ready to help you tackle your daily challenges by providing you with advice, support and quick interventions. 

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

Currently, the protection against dismissal enjoyed by (candidate) employee representatives on the WC and/or the CPPW ceases as soon as they reach the age of 65.

As a self-employed person, you have to pay quarterly social contributions. But what exactly are social contributions? Why do you have to pay them? And how are they calculated? You'll read it here. 

The SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.