Tiberghien - Covid-19

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Info COVID-19 Updates

What about import duties for the supply of medical devices?

In the light of decision 2020/491, the European Commission provides, next to the (temporarily) exemption of VAT for certain medical devices, an exemption of import duties that normally apply for…

Considering the COVID-19 pandemic, is it interesting to introduce a stock option scheme within my (management) company now?

The gain which could result from stock option schemes depends on several factors such as the company’s growth expectations, market trends, geopolitical events, …

The value of the underlying shares has decreased (materially), resulting in the stock options being “under water”, meaning it is currently not interesting to exercise the stock options. What can we do?

A first possibility is to extend the exercise period of the stock options. Depending on the significance of the decrease of stock value, however, such an extension, potentially, needs to…

I recently donated my family business exempt from gift tax, but I had to cease my economic activity temporarily. Will the exemption be maintained? (Flemish Region, Brussels-Capital Region, Walloon Region)

Flemish Region In principle, an economic activity must be continued - without interruption - for a period of three years after the donation in order to maintain the exemption. A…

Is there a reduced VAT rate applicable for the supply of medical devices and PPE such as facemasks and hydroalcoholic gels?

:: Update 07/05/2020 :: In the context of the COVID-19 crisis, there is a great need for medicines and medical devices, such as facemasks, respirators, etc. An important question here…

In what situations and under what conditions can I donate goods for charity, without negative VAT consequences?

:: UPDATE - 16/02/2021 :: When VAT payers donate goods, this can have adverse tax consequences. As far as VAT is concerned, this may mean that VAT has to be…

Can a partnership be incorporated without physical presence of the constitutors?

The partnership is a commonly used control structure for estate planning purposes. A partnership is usually established between parents and children. Given the Covid-19 virus, the physical gathering is currently…

Do I get a deferment of payment for the assessment in the gift or inheritance tax (Flemish Region)?

No deferment, but a repayment plan Anyone who has received an assessment in gift or inheritance tax and who is experiencing financial difficulties can always apply for a repayment plan.…

Do I get a deferment for the filing of the inheritance tax return (Brussels-Capital Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.

Do I get a deferment for the filing of the inheritance tax return (Walloon Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.

Do I get a deferment for the filing of the inheritance tax return (Flemish Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.

My employees and/or directors are willing to temporary (partially) waive their salary to support the company. Are there any (negative) tax consequences to be taken into account?

Employees and directors may be asked to agree to a temporary renunciation of their wages considering liquidity challenges faced by many companies as a result of the COVID-19 pandemic. Such…

What is from a tax point of view the best way to accommodate my employees in view of their telework / working from home?

Employers can grant a temporary home working allowance to their employees as long the “COVID-19 measures” are in force (currently until 3 May 2020).

Are there any benefits I can grant in a tax-friendly way to my employees to keep them motivated?

There are several possibilities to support employees and keep them motivated :

To compensate my employees for their loss of income due to temporary employment, I would like to pay them a supplement on top of their (legal) unemployment benefits. What is the tax and social security treatment of these payments?

To soften the loss of income of the employees being confronted with temporary unemployment due to the COVID-19 pandemic, employers may want to pay a supplement on top of the…

Advocaten / Avocats / Lawyers

Info COVID-19 Updates

What about import duties for the supply of medical devices?

Considering the COVID-19 pandemic, is it interesting to introduce a stock option scheme within my (management) company now?

The value of the underlying shares has decreased (materially), resulting in the stock options being “under water”, meaning it is currently not interesting to exercise the stock options. What can we do?

I recently donated my family business exempt from gift tax, but I had to cease my economic activity temporarily. Will the exemption be maintained? (Flemish Region, Brussels-Capital Region, Walloon Region)

Is there a reduced VAT rate applicable for the supply of medical devices and PPE such as facemasks and hydroalcoholic gels?

In what situations and under what conditions can I donate goods for charity, without negative VAT consequences?

Can a partnership be incorporated without physical presence of the constitutors?

Do I get a deferment of payment for the assessment in the gift or inheritance tax (Flemish Region)?

Do I get a deferment for the filing of the inheritance tax return (Brussels-Capital Region)?

Do I get a deferment for the filing of the inheritance tax return (Walloon Region)?

Do I get a deferment for the filing of the inheritance tax return (Flemish Region)?

My employees and/or directors are willing to temporary (partially) waive their salary to support the company. Are there any (negative) tax consequences to be taken into account?

What is from a tax point of view the best way to accommodate my employees in view of their telework / working from home?

Are there any benefits I can grant in a tax-friendly way to my employees to keep them motivated?

To compensate my employees for their loss of income due to temporary employment, I would like to pay them a supplement on top of their (legal) unemployment benefits. What is the tax and social security treatment of these payments?

My employees are working overtime. Are there any tax incentives I could benefit from?

My employees are working in shifts. Are there any tax incentives I could benefit from?

Can I still donate for a Dutch notary?

I'm sick: can the notary still come by to make a will?

I'm not sick : how can i still make a will?

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