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  Are
you losing count of the new dismissal laws?

 

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  The reference for calculating   
notice periods and allowances.   

 

The qualification of copyright income as income from movable property - The Tax Administration sets its conditions

The Tax Administration has just published a new circular which specifies in what circumstances copyright income can be likened to income from movable property and not to professional income.

 


Compensation for the transfer of intellectual property rights in the framework of an employment contract is remuneration

For some time, there has been some debate regarding the exact nature of compensation paid by the employer to an employee for the transfer of intellectual property rights over works he created in the framework of the employment contract.

On 15 September 2014, the Belgian Supreme Court made an important decision: such compensation constitutes remuneration and therefore, social security contributions are due.