The Belgian law firm Laga is delighted to announce the reinforcement of its team with two new lawyers; Danny Stas and Karin Rasschaert. In his new role as partner at Laga, Danny Stas will focus on VAT consulting towards Belgian clients in the private and public sectors as well as the broad corporate market on (inter)national level. As a partner, Karin Rasschaert will join the Employment, Pensions & Benefits practice further increasing Laga's footprint in the legal HR market.

Bruxelles, le 1^er octobre 2010 - Le cabinet d'avocats Laga agrandit son équipe fiscale qui accueille quatre nouveaux membres, parmi lesquels Luc De Broe, Professeur de droit fiscal à la  KU Leuven. Placée sous la direction Annick Visschers, cette équipe était auparavant liée au cabinet d'avocats Stibbe. 

Two recent acts have streamlined the liquidation procedure by, amongst others, explicitly providing the possibility to wind-up and liquidate a company in one single deed and by rationalising the judicial procedure related to the liquidator’s confirmation or approval (1). Since the Act of 2 June 2006 was introduced, each appointment of a liquidator for a company with legal personality is subject to an integrity test in accordance with article 184 of the Companies Code.

The benefits of introducing a non-recurring result-tied bonus (NRRB) plan within a company are not to be overlooked.

Any employer wishing to award an employee a net bonus of 500 EUR will very likely see the associated costs triple the actual bonus amount (taking into account withholding taxes, employee and employer social security contributions). Within the framework of a NRRB plan, only a special social security contribution of 33% is due on the bonus amount (in other words the total cost is only 665 EUR for the same net amount of 500 EUR).

Until recently, there was some controversy in calculating the termination payment due by the employer when terminating the contract of an employee with reduced working hours based on the Belgian time credit system. The question was whether the termination payment must be calculated

As you know the Di Rupo government has announced and already partially implemented sweeping reforms in important areas of labour and social security law. One of the goals of these reforms is to increase the employment levels of older employees.