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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.

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. 

The social partners of joint committee 111.03 reached a draft agreement for the period 2023-2024. Reminder: the Royal Decree of 13 May 2023 sets the salary standard for the period 2023-2024 at 0%.

By expanding your business activities across borders, your company is taking a huge step. You will have to hire foreign employees and/or send Belgian employees to another country.   

The sectoral partners of JC 302 have concluded a draft protocol agreement for the period 2023-2024.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

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.  

The sectoral partners of JC 124 have concluded a sectoral agreement for the period 2023-2024. This agreement must be fully consistent with the RD of 13 May 2023 that sets the wage standard for the 2023 and 2024 period (0%).

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

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.