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NSSO limits favourable social security treatment of options and warrants

Belgium - April 16 2018 As mentioned in our article from March 2018, the tax ruling commission clarified that, to benefit from a favourable tax treatment, the ratio between...

Jef Degrauwe, Sofie Kusters.

20 of employee’s salary in warrants and options not 'disproportionate'

Belgium - March 12 2018 Warrants and options are an attractive form of remuneration because of their favourable tax and social security treatment. Previously, the tax ruling...

Jef Degrauwe, Sofie Kusters.

The new profit premium and the CBA 90 bonus

Belgium - January 31 2018 As announced in our December 2017 newsletter, the Law of 25 December 2017 establishes a new form of employees' financial participation, allowing...

Sofie Kusters.

Proposed changes to Belgian labour legislation

Belgium - November 3 2017 A draft law of 6 November 2017, aims to modify some aspects of current Belgian labour legislation. The so-called Wijninckx contribution requires an...

Sofie Kusters.

Limited labour protection for employees in a leading position or a position of trust

Belgium - October 26 2017 Pursuant to article 3, 3 of the Labour Code of 1971, employees in a leading position or a position of trust are excluded from the legal...

Sofie Kusters.