De (al dan niet gratis) terbeschikkingstelling van een woning door een vennootschap aan haar bedrijfsleider is en blijft een interessante fiscale optimalisatietechniek. Net om die reden wordt deze techniek met argusogen bekeken door de fiscus.
M&A in Belgium, like everywhere else, is obviously impacted by the uncertain global economic landscape. Some sectors are weathering the storm better than others, but it is fair to say that there will be lasting changes and fundamental shifts across the M&A board
The Code of Companies and Associations (CCA) abolished the joint venture (société momentanée/tijdelijke vennootschap) and the silent partnership (société interne/stille vennootschap) as distinct corporate forms.
Due to the COVID-19 pandemic and the measures taken to prevent the spread of the virus, various questions have been raised regarding the organisation of board and shareholder meetings.
Calculation of the majority at partner and shareholder meetings is not always easy. Fortunately, the Code of Companies and Associations (CCA) has clarified the rules in this area.
The silent partnership does not exist as a distinct corporate form in the new Code of Companies and Associations (CCA). This type of entity is now a variation on the general partnership.
The Code of Companies and Associations (CCA) does not mention the possibility to hold board meetings by video conference or teleconference. Traditionally, it has been accepted that board meetings should be held in person and that members who cannot attend should grant a proxy to another member to represent them.
The Act of 28 April 2020 (the "Act") amends the CCA in order to align it to the requirements of the Shareholder Rights Directive (see the newsletter of 20 April 2020). The Act was published in the Moniteur belge/Belgisch Staatsblad on 6 May 2020.
The Federal Government has adopted new protective measures for enterprises affected by the COVID-19 crisis in the Royal Decree n°15 of 24 April 2020 (the “Royal Decree”).
Dans le cadre de ses pouvoirs spéciaux, le gouvernement a pris un Arrêté royal n°15 instituant un sursis temporaire de paiement pour les entreprises en difficulté.
