As announced since several months, the new Belgian corporate income tax reform was recently enacted by the law of 25 December 2017 (hereafter: “Law”), as published in the Belgian State Gazette of 27 December 2017.

Hereunder you will find a summary of some of the major highlights of this reform.

Devant les difficultés pratiques de perception d’un impôt sur les plus-values des particuliers, le gouvernement s’est, assez étrangement, rabattu sur l’introduction, pour la première fois en Belgique, d’un impôt sur la fortune ou plutôt sur une partie de la fortune, à savoir sur les comptes-titres de plus de 500.000 euros détenus par des personnes physiques.

En raison de difficultés de procédure, ce projet n’a pu être voté en 2017 et sa discussion est donc reportée à 2018. Il n’empêche que l’introduction de cette nouvelle taxe est vraisemblable. Elle serait perçue au taux de 0,15 % sur les comptes-titres des habitants du royaume, où que ces comptes soient situés, et sur les comptes belges des non-résidents dès lors que la valeur moyenne totale des instruments financiers imposables déposés dans ces comptes dépasse 500.000 euros. 

Quand commence la protection contre le licenciement d'un travailleur ayant déposé plainte pour harcèlement moral ou sexuel sur le lieu de travail?

Découvrez l'analyse de Pierre Van Achter dans le Trends Tendance du 4 mai 2017: pdflire article

Pour rappel, en vue de garantir la compétitivité des entreprises belges, la loi du 26 juillet 1996 relative à la promotion de l'emploi et à la sauvegarde préventive de la compétitivité interdit, dans certaines limites, aux entreprises du secteur privé (ainsi qu'à certaines entreprises publiques) de prévoir, par le biais de CCT ou de conventions individuelles, un dépassement de la marge d'évolution du coût salarial fixée.

Cette marge ou norme salariale est déterminée tous les deux ans. Pour la période 2017-2018, elle a été fixée à 1,1% par la CCT n°119 du 21 mars 2017.

La loi du 26 juillet 1996 a été récemment modifiée par la loi du 19 mars 2017(ci-après, la « Loi »). Les nouveautés introduites sont les suivantes:

colloque droit travailOn 3 May, Myriam Verwilghen and Pierre Van Achter will decipher, with other labour law experts, the recent recast of Belgian labour law.

With pragmatism, they will navigate through the key innovations which entered into force on 1st April: voluntary overtime, floating schedules, occasional telework, career saving account, donation of conventional leave…

This half-day training is designed for HRs, lawyers, in-house legal experts, employers and employees willing to understand these changes which considerably transform the legal environment of our daily work.

Registrations are now open until 28 AprilRegistration form and Program 

The law on feasible and manageable work of 5 March 2017, also known as the Peeters law, was published in the Belgian State Gazette on 15 March 2017. It contains a whole series of measures which modernize and innovate our labour law.


Below is a schematic overview of these provisions.
 

The Collective Labour Agreement 103ter, adopted by the National Labour Council on 20 December 2016, harmonises and adjusts some rules regarding the right to time credit. We review them on a pragmatic basis.

Only available in French and Dutch.

According to Article 35 of the Law of 3 July 1978 on employment contracts, each party can terminate the employment agreement without notice period or termination indemnity for serious cause.


A serious cause is defined as the serious breach which renders the continuation of the professional relationship immediately and definitely impossible.


In a order rendered on 12 January 2015, the labour court of appeal of Liège had decided that the serious breach alleged to the worker, namely diverting advantages that were intended for the clients of her employer to her own benefit (i.e., bonus points for a value of € 55.00), was not reasonable, according to the proportionality principle, in comparison with the sanction of losing her job without notice or compensation.


In its appreciation, the labour court of appeal of Liège had added a condition to the law by pursuing a proportionality test between the serious breach committed by the worker and the consequences of the corresponding sanction.


In its decision of 6 June 2016, the Supreme Court challenged this position. According to the Supreme Court, by linking the assessment of whether it was possible for the employer and the worker to pursue their professional collaboration despite the occurrence of a serious breach (which is the legal criterion of the serious breach) to the criterion of the proportionality between this breach and the loss of employment, the labour court of appeal of Liège violated Article 35 of the Law of 3 July 1978.


From what supersedes follows that when assessing the existence of a serious cause, one should solely take into account the impact of the shortcoming on the relationship of trust that should exist between parties to the employment relationship and the impossibility or not to definitively continue the collaboration. The possible disproportion between the breach alleged to the worker and the consequences of the sanction of being dismissed for serious cause should not be taken into account by the judge.

For more information, please contact Pierre Van Achter at +32 (0)2 533 17 36 or This email address is being protected from spambots. You need JavaScript enabled to view it.

PDF document: pdfEmployment_news_-_September_2016_EN.pdf

SIMONT BRAUN is pleased to announce the arrival of Martina BERTHA as Off Counsel (Tax).

 tnmartina

Martina has joined the Tax Department of SIMONT BRAUN as off-counsel. She is a member of the Brussels Bar since 1993. Throughout her career Martina extended her expertise and developed a broad practice in counseling and litigation, covering civil and criminal proceedings, in a wide variety of tax-law matters. After 20 years of professional practice within major Brussels’ law firms (notably Stibbe and Liedekerke), where she developed an in-depth skill in Belgian and international tax law, Martina joined in 2013 a leading Luxembourg law firm. This experience allowed her to add the practice of Luxembourg tax law to her competences. This working experience of international taxation and insight of its financial and accounting aspects, give Martina a practical approach and thorough understanding that are valued by the clients.