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In Belgium

Tax Shift : Contours de l’exonération de cotisations patronales et création d’entreprises

La loi dite du “tax-shift” instaure une exonération quasi totale de cotisations patronales pour le premier employé engagé (Loi du 26 Décembre 2015 relative aux mesures concernant le renforcement de la création d’emplois et du pouvoir d’achat, art. 14, 15 et 16, MB 30 Décembre 2015). […]

2018-02-08T01:47:08+00:00September 21st, 2016|In Belgium|

Is patent the best protection for computer programs?

As the technological innovation has incredibly increased in the last few years, the number of computer programs is currently immense. As a matter of course, the relation between computer programs and intellectual property has been taken in consideration. The subject matter of the debate concerns the appropriate protection for computer programs. Such programs can be subject to copyright or patent, or even both. This article will consider whether patent is the best protection for computer programs. […]

2017-04-26T01:59:57+00:00September 14th, 2016|In Belgium, In Europe, Non classé|

La notion d’intérêt social selon la Cour de Cassation

L’intérêt social : L’intérêt social est un concept de droit des sociétés essentiel et que les entrepreneurs rencontrent souvent et doivent fréquemment justifier. Le Code des sociétés y fait d’ailleurs référence à de nombreuses reprises.Le Conseil d’administration comme l’Assemblée Générale peuvent être amenés à voir la validité de leurs décisions conditionnée à la justification de l’intérêt social de la société. […]

2017-04-26T02:00:00+00:00July 14th, 2016|In Belgium, Non classé|

Intellectual Property Rights in Software

Copyright protection extends to the particular form in which an idea is expressed. In the case of software, copyright law would protect the source and object code, as well as certain unique original elements of the user interface. […]

2017-04-26T02:00:43+00:00December 21st, 2015|In Belgium, Non classé, We like|

How to establish a branch in Belgium?

In order to set up a branch in Belgium, it is necessary to prepare a set of documents which have to be deposited at the commercial court. The documents must be translated by a sworn translator if the language is other than French, Dutch or German. The following documents must be legalised by a notary from the country of origin and then translated into an official language by an authorized Belgium translator: a copy of the registration certificate, the coordinated version of the Statutes and the decision of the competent corporate body to open the branch. The balance sheet of the previous year must also be translated. […]

2017-04-26T02:00:43+00:00December 17th, 2015|In Belgium, Non classé, We share|

How to apply for Belgian citizenship or long-term residence ?

A person may apply for Belgian citizenship or long-term residence in Belgium if he / she has lived in Belgium for five continuous years. After this period of time of living in Belgium, EU/EEA/Swiss nationals acquire permanent residence automatically, whereas the non-EU/EEA citizens should apply for it. […]

2017-04-26T02:00:44+00:00December 14th, 2015|In Belgium, Non classé, We like|

Digital manipulation of images may make copyright infringers of you

While the use of digital manipulation for altering images has now become a common thing, it presents serious challenges to copyright protection. Indeed, altering images though Adobe Photoshop and the other imaging programs, without permission, infringes the copyright owner’s exclusive right to adaptation. […]

2017-04-26T02:00:44+00:00December 4th, 2015|In Belgium, In Europe, Non classé, We share|

Deductibility of business trip expenses

In accordance with Article 49 of the Belgian Income Tax Code, several conditions have to be met for an expense to be deductible. Business expenses are deductible if the taxpayer has incurred them during the taxable period and if he justifies their existence and amount by means of supportive documents or, when this is not possible, by other means of proof but the oath. […]

2015-11-13T06:36:09+00:00November 13th, 2015|In Belgium, Tax|