Exemples of subsidies granted by the Brussels Region a. Canvassing in markets outside of the European Union costs Subsidies can be obtained to expand the business activity of the company to countries where the company is not active yet, or only marginally (maximum 10% of the total turnover). […]
Independent Brussels’ firms Law Right and crosslaw are proud to announce their cooperation, which will be effective as of 1 February 2014. crosslaw is a multi-specialist Belgian law firm founded in June 2013 by Johan Vandendriessche, Goedele Demunter, Christophe Minnart and François Coppens, all with extensive experience in national and international firms. crosslaw focuses on a cost-effective direct and responsive relationship with its clients in various specialized areas of business law (core expertise being IP and IT, commercial, tax and corporate services). Law Right has been founded in November 2002 by Christophe Boeraeve under the name Louiselawyers. Christophe is an experienced tax lawyer with broad national and international experience and has an extensive practice in non-profit associations. Goedele Demunter, partner at crosslaw, comments: “We are excited to announce this cooperation, which will create additional synergies on the French speaking side. We look forward to extend the range of services offered to our clients with a firm sharing the same approach towards their clients: accurate, practical and cost-effective legal solutions.”
The European Commission has today for the first time presented calls for projects under Horizon 2020, the European Union's €80 billion research and innovation programme. Worth more than €15 billion over the first two years, the funding is intended to help boost Europe's knowledge-driven economy, and tackle issues that will make a difference in people's lives. This includes 12 areas that will be a focus for action in 2014/2015, including topics such as personalised healthcare, digital security and smart cities (see MEMO/13/1122). European Research, Innovation and Science Commissioner Máire Geoghegan-Quinn said: "It's time to get down to business. Horizon 2020 funding is vital for the future of research and innovation in Europe, and will contribute to growth, jobs and a better quality of life. We have designed Horizon 2020 to produce results, and we have slashed red tape to make it easier to participate. So I am calling on researchers, universities, businesses including SMEs, and others to sign up!" For the first time, the Commission has indicated funding priorities over two years, providing researchers and businesses with more certainty than ever before on the direction of EU research policy. Most calls from the 2014 budget are already open for submissions as of today, with more to follow over the course of the year. Calls in the 2014 budget alone are worth around €7.8 billion, with funding focused on the three key pillars of Horizon 2020: Excellent Science: Around €3 billion, including €1.7 billion for grants from the European Research Council for top scientists and €800 million for Marie Skłodowska-Curie fellowships for younger researchers (seeMEMO/13/1123). Industrial Leadership: €1.8 billion to support Europe's industrial leadership in areas like ICT, nanotechnologies, advanced manufacturing, robotics, biotechnologies and space. Societal challenges: €2.8 billion for innovative projects addressing Horizon 2020's [...]
In 2011, of the 22 million enterprises in the EU28’s non-financial business economy 7% were SMEs, accounting for 38% of persons employed and reating 38% of total turnover. The majority of EU28 enterprises were micro enterprises (93%), accounting for 30% of persons employed and 17% of turnover, while 0.2% were large enterprises with 33% of persons employed and 44% of turnover. Highest shares of SMEs in Germany, Romania, Luxembourg and Austria.
The European Commission (DG Enterprise and Industry) has contracted the IDEA Consult/ECORYS consortium to conduct a study about stakeholders' views to enhance the competitiveness and growth of EU businesses for the coming years.
The SBA factsheets are developed on the basis of a wide range of success indicators and national policy developments, grouped according to the SBA's ten policy dimensions: (1) Entrepreneurship, (2) Second chance, (3) Think small first, (4) Responsive administration, (5) State aid and public procurement, (6) Access to finance, (7) Single market, (8) Skills and innovations, (9) Environment, and (10) Internationalization.
Belgium State of the SMEs: In 2012, there were more than 511 000 SMEs in Belgium’s private business sector, employing some 1.7 million workers and producing about 107 billion EUR in value added to the economy. They represent 99.8% of all businesses and account for 61.6% of the economic value-added and 68.9% of employment in the private non-financial sector. Recovery from the crisis: Belgium’s SME sector has weathered the crisis well, as employment in SMEs increased by 4 % between 2008 and 2012. While the outlook for 2013 and beyond still looks moderately optimistic, some risks have appeared, including ones due to the recent string of closures of large industrial plants. SME-oriented policies are therefore more important than ever. Business environment: Belgium’s SBA policy profile is mixed. Its performance is above the EU average in half of the 10 SBA areas. Innovation is the strength of Belgian SMEs, while the lack of dynamism in entrepreneurship is its weakness. In general, during the past year, the conditions for SMEs have remained unchanged, except for a number of interesting new policy measures, most notably in the areas of entrepreneurship, access to finance, internationalisation, environment and innovation. In some areas such as public administration and internationalisation, elevated costs of doing business were identified as a problem. While the policy measures implemented over the past 12 months are laudable, Belgiumneeds to continue forcing reforms in all SBA policy areas so as to allow for further progress.
Perception de droits d'auteur et abus fiscal 1. Notion d’abus fiscal En se prévalant de la loi du 16 juillet 2008 instaurant un régime fiscal favorable des droits d'auteurs, les contribuables ne pourraient cependant commettre un « abus fiscal ». L’article 344, § 1er, CIR constitue la nouvelle règle générale anti-abus en la matière et est rédigé comme ceci : « N’est pas opposable à l’administration, l’acte juridique ni l’ensemble d’actes juridiques réalisant une même opération lorsque l’administration démontre par présomptions ou par d’autres moyens de preuve visés à l’article 340 et à la lumière de circonstances objectives, qu’il y a abus fiscal. Il y a abus fiscal lorsque le contribuable réalise, par l’acte juridique ou l’ensemble d’actes juridiques qu’il a posé, l’une des opérations suivantes : 1° une opération par laquelle il se place en violation des objectifs d’une disposition du présent code ou des arrêtés pris en exécution de celui-ci, en dehors du champ d’application de cette disposition ; ou, 2° une opération par laquelle il prétend à un avantage fiscal prévu par une disposition du présent code ou des arrêtés pris en exécution de celui-ci, dont l’octroi serait contraire aux objectifs de cette disposition et dont le but essentiel est l’obtention de cet avantage. Il appartient au contribuable de prouver que le choix de cet acte juridique ou de cet ensemble d’actes juridiques se justifie par d’autres motifs que la volonté d’éviter les impôts sur les revenus. Lorsque le contribuable ne fournit pas la preuve contraire, la base imposable et le calcul de l’impôt sont rétablis en manière telle que l’opération est soumise à un prélèvement conforme à l’objectif de la loi, comme si l’abus n’avait pas eu lieu. » Les actes juridiques posés par les contribuables ne sont pas opposables [...]
Legal Cultures As well as the day-to-day practicalities there are a number of legalities to keep in mind when expatriating, either as an individual or as an organisation. We asked ABRA’s newest members Christophe Boeraeve of Louise Lawyers and Stefan Nerinckx of Field Fisher Waterhouse what their advice would be to organisations with a Belgian link. RL: Christophe, your team is “devoted to assisting Expats to Belgium” – you have our attention… CB: “We mostly assist our clients with tax and social security optimizations, setting up companies or private practices and, only when necessary, litigations. We advise on most commercial, company and not-for-profit issues with a particular attention to a multi-disciplinary approach, mediation and counselling as opposed to litigations. We like to take a pragmatic and human approach and always prefer finding the most suitable strategy to meet our client’s requirements instead of being merged in long, formal and expensive procedures. We feel that common sense should prevail, things such as just picking up the phone to call the opposing party or lawyer instead of drafting long letters or e-mails and most importantly: prevention of litigations by regular meetings that audit the processes of the client’s firm and suggest alternatives and improvements. We’re a smaller but highly experienced firm that comprises 8 lawyers and several correspondents in Belgium (multidisciplinary approach) and other jurisdictions who are all dedicated to offer a full-range service to our clients with efficiency and client friendliness.” RL: Entrepreneurs and employers in Belgium are under considerable pressure under the current economic climate, what are your views on what the (near) future holds? CB: “One has to remember the simple and obvious facts: Belgium is not an island, does not come anything close to the area of the U.S. and is part of a much larger political and economic region: the European Union. Hence, its residents can easily move around and are legally entitled to [...]
Welcome... … to the third edition of The Insider’s View; the first edition born and raised in am&pm’s brand new offices in Leuven. In this issue we cover the important implications for immigration to Belgium as of July 1st Croatians have become EU citizens. We also meet Céline who recently joined our team of account executives, as she sheds a light on the bright side of relocation in a short “hello to you all”. In March we had the pleasure of welcoming many of you at our very first HR event at the Thon Hotel on the Rue de la Loi to hear about one of the hottest topics of the year; “Engineering Across Boundaries”. For those who liked it, and for those who missed it, we are preparing a second edition. And don’t miss this exclusive opportunity: the Pantone hotel has set up a competition for our readers and is offering a wonderful weekend-for-two in the heart of Brussels for the winner. Enjoy reading The Insider’s View under the beautiful autumn sun and I’m looking forward to seeing you at our upcoming office warming party. am & pm relocation NEW ADDRESS: Octogoon Building Interleuvenlaan 5 3001 Leuven, Belgium www.am-pm.be | email@example.com Croatia joins EU On July 1st 2013 Croatia joined the European Union. Just as for other ‘new’ EU subjects (Romanians and Bulgarians) there is a transitional period for Croatians regarding the free movement of workers until 30th June 2015. Read on for the main issues, requirements and documents... Legal Update On June 1, 2011, the federal government signed a cooperation agreement with the regions and communities on the coordination of the controls on illegal employment and social security fraud. The Act of 1 March 2013 implementing this [...]