Partner to the entrepreneur

Links of success: intermediaries in trade (part 2)

In a previous edition, we discussed the potential added value for a producer of setting up a distribution network. We gave an overview of the different actors in the distribution process and some legal concerns. In this article, we address one of the main costs involved: the legal protection enjoyed by certain intermediaries in the event of the termination of commercial cooperation.

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Be careful with your holiday photos! Do’s and don’ts during a fiscal visitation regarding company mobile phones and company computers

In many cases, company mobile phones and company computers are also used for private purposes. What are the consequences if the tax authorities wish to investigate your mobile phone or computer as part of a fiscal visitation? Does its private use result in the impossibility of a fiscal visitation?

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Distribution of real estate via dividend payment in kind has recently become possible without application of the sales tax!

Until recently, the Flemish Tax Administration argued that the distribution of real estate from a company was subject to the sales tax (12%) when this distribution was charged to the available reserves. Indeed, it argued that this distribution constituted a distribution of dividends in kind and therefore a transfer for consideration. Recently, the Flemish Tax Administration has completely changed its approach, allowing this distribution to be made in certain cases in a much more tax-efficient way, i.e. without application of the sales tax.

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