Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Company forms Qu’est-ce qu’une réserve de liquidation? Une réserve de liquidation permet à une société PME d’affecter tous les ans une partie ou la totalité du bénéfice imposable à un compte distinct du passif. Vous payez un impôt des sociétés supplémentaire de 10% sur la réserve constituée. Après une période d'attente de cinq ans, vous pouvez verser la réserve de liquidation au taux de 5% de précompte mobilier, à titre de dividende . Si vous attendez que votre société cesse d'exister pour effectuer le versement, vous ne devrez pas payer les 5% supplémentaires de précompte mobilier. Si vous versez la réserve de liquidation de manière anticipée, vous payez un précompte mobilier de 20%. La constitution d’une réserve de liquidation peut surtout être intéressante si votre société PME doit payer 30% de précompte mobilier en cas de distribution d’un dividende ordinaire. Vous souhaitez sortir 10.000 euros de bénéfice imposable de votre société. Est-il préférable de verser un dividende? Ou est-ce plus intéressant de constituer une réserve de liquidation? Dans les deux cas, l'impôt des sociétés s'élève en général à 25%. Mais votre société PME peut prétendre à un taux réduit de 20% sous certaines conditions. Si vous n'avez pas droit au précompte mobilier réduit (de 15% dans le régime VVPR-bis) lors du versement d'un dividende et que vous pouvez attendre 5 ans, la réserve de liquidation est plus avantageuse. Le tableau ci-dessous vous montre ce qu'il vous restera en net si vous versez un dividende et si vous constituez une réserve de liquidation. Conditions Company forms: SPF Justice website source 2021 Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles ITAA Institute for Tax Advisors & Accountants ITAA regulations ITAA regulations: ITAA site source 2021 The profession of chartered accountant and tax advisor is regulated by the Law of March 17, 2019. This will be supplemented subsequently by some royal decrees. This is particularly the case for the internship, the quality review, the internal regulations, etc. The ITAA publishes a number of standards and recommendations aimed at good practice in the profession. Examples are the Continuing Education Standard or the Common Review Standard. Within the profession, a certain number of very strict ethical principles apply. Most of the rules are based on four key words: independence, dignity, righteousness and discretion. The principles are set out in the RA and the ITAA determines how they are translated into practice. Members and trainees who do not respect the rules can be prosecuted by the Disciplinary Commission. Missions of the ITAA Missions of the ITAA: ITAA site source 2021 The tasks of the ITAA are very diverse. Above all, the Institute looks after the interests of its members and trainees. The professions of chartered accountant and tax advisor are regulated by law. This means that anyone wishing to practice the profession must be registered in the public register. The mission of the ITAA is to manage this register and to supervise access to the profession by regularly organizing admission exams and aptitude exams. Between the two exams, the ITAA also follows the trajectory of each trainee accountant or tax advisor. The legally regulated liberal professions apply strict ethical rules which are important in view of the social role of our professionals. The ITAA ensures that these rules are respected and that continuing education is monitored. Finally, the ITAA publishes a number of standards and recommendations for correct professional practice. The application of these, as well as the application of ethical rules, is verified by means of a quality review. Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Procédure chez Ascend : Vous nous envoyez un email demandant la distribution de xxx euros de dividendes. Nous faisons la déclaration au précompte mobilier et nous vous envoyons les informations de paiement par email. Vous faites le paiement en suivant les instructions de paiement. Dans votre déclaration d'impôt des personnes physique, vous allez pouvoir récupérer maximum 240 euros de précompte mobilier. Notre travail est facturé à 60 euros HTVA. Lorsque vous vous attribuez ou payez des dividendes, vous devez faire une déclaration et payer un précompte mobilier dans les 15 jours. Taxation revenus professionnels Contrairement à la rémunération professionnelle qui est taxée avec les cotisations sociales INASTI (taux 0 à 20.5%) et l'impôt des personnes physiques (taux 0 à 50%), les dividendes sont des revenus mobiliers. Taxation revenus mobiliers - dividendes En plus de l'impôt des sociétés (taux 20 à 25%), il y a le précompte mobilier à payer (taux 15 à 30%). La société doit payer l'impôt des sociétés et le précompte mobilier. Exonération précompte mobilier Lorsqu'une personne physique en Belgique reçoit un dividende, elle peut récupérer maximum 240 euros sur sa déclaration d'impôt personne physique. Le précompte mobilier doit toutefois avoir été payé en amont. Conditions distributions dividendes Pour pouvoir distribuer des dividendes, la société doit être en bénéfice et être capable de payer ses dettes dans l'année suivante. Plus d'informations : https://finances.belgium.be/fr/particuliers/avantages_fiscaux/exon%C3%A9ration-des-dividendes Vous trouverez plus d'informations sur la taxation des dividendes sur notre page dédiée : Taxation des dividendes Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Legal Notice Ascend Accountant SRL Company name or company name: ASCEND ACCOUNTANT Legal form of the company: Privately held company Address of the company's head office: Avenue Georges Leclercq 14, 1083 Ganshoren, Belgium Telephone number: 0032 499 31 42 24 Company email address: info@ascendaccountant.com Company number: BE0775.480.554 VAT number: BE0775.480.554 ITAA approval number: 52.362.014 Privacy Policy - GDPR We receive, collect and store any information that you enter on our website or that you provide to us in any other way. In addition, we collect the Internet Protocol (IP) address used to connect your computer to the Internet; the login; email-address. We may use software tools to measure and collect session information, including page response times, length of visit to certain pages, information about the interaction between pages, and the methods used to navigate outside of the page. page. We collect this non-personal and personal information for the following purposes: Provide and operate the services; Provide our users with ongoing Assistance and technical support; To be able to contact our visitors and users with general or personalized notices relating to the service and promotional messages; To create aggregated statistical data and other aggregated and / or inferred non-personal information, which we or our business partners may use to provide and improve our respective services; Comply with applicable laws and regulations. If you no longer want us to process your data, please contact us at the email address info@ascendaccountant.com or send us a letter to ASCEND ACCOUNTANT SRL, Avenue Georges Leclercq 14, 1083 Ganshoren, Belgium. We reserve the right to modify this privacy policy at any time, so we encourage you to review it frequently. Changes and clarifications will take effect as soon as they are posted on the website. If we make any material changes to this policy, we will notify you here of its update, so that you know what information we collect, how we use it and under what circumstances, if any, we use and / or use it. disclose.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Useful links Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles ASBL Nonprofit organization Characteristics of an ASBL ASBL characteristics: SPF Justice source 2021 A non-profit association (asbl) is a group of natural or legal persons who pursue a selfless goal. The association is made up of at least two people. Members of a non-profit association cannot receive any financial advantage from it. As soon as a common project has been defined, the statutes of the association must be drawn up. The statutes represent the basic principles of the organization of the association. The association has its own legal personality, independent of that of its members. This means that she herself has rights and obligations. Members have limited liability and do not link their own assets to the fate of the association. Accounting obligations of the ASBL Accounting obligations of ASBL: SPF Justice source 2021 Donation and approval of the ASBL ASBL approval: SPF Finances website source 2021 Your donors can benefit from a tax reduction for donations made in money from 40 euros. For this, your institution or association: must be approved must send receipts to donors and transmit the information to FPS Finances via the online application Belcotax-on-web Approval request procedure Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Déclaration impôt personne physique IPP - Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles IPP Declaration Individual tax Online tax declaration Online IPP tax declaration: Myminfin source 2021 Simulation of IPP declaration Simulation of IPP declaration: Tax Calc source 2021 Tax-Calc is an application for calculating the amount of your personal income tax over the Internet. It allows various calculation simulations to be carried out anonymously. Tax-Calc is accessible to anyone who wishes to simulate the calculation of personal income tax. The application does not require authentication and is therefore directly accessible. IPP declaration information Information on IPP declaration: SPF Finances website source 2021 Tax benefits IPP declaration Tax benefits: SPF Finances website source 2021 Donations Pension savings Mortgage loan and individual life insurance Green taxation Theft and fire protection Child care Maintenance annuities ALE service vouchers and checks Dividend exemption [...] INASTI self-employed social contributions Self-employed social contributions: INASTI site source 2021 The contributions you have to pay represent a percentage of your professional income. This percentage varies depending on your contribution category and your income. Your final contributions are calculated on the basis of the income for the same year. So, you will pay your 2018 contributions on the basis of your 2018 income. However, your social insurance fund will only be able to fix your final contributions once your income for that year is known. And the professional income for this year is fixed by the tax authorities one to two years later (in the majority of cases). This is why you must first pay interim contributions on your income from three years ago. If you were not yet self-employed at the time, you must pay the provisional contributions set by law. They will be regularized as final contributions as soon as the tax authorities have communicated your professional income to your social insurance fund. You can adjust your provisional contributions as closely as possible to your income for the current year. To the contributions are added the management fees that your social insurance fund is authorized to deduct to cover its expenses. Amount of self-employed social contributions Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Déclaration TVA Belgique - Conditions - Calendrier - Paiement - Vérifier numéro TVA VIES BCE - Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles VAT return Periodic VAT declaration Information on the periodic VAT return: SPF Finances website - source 2021 What is the periodic VAT return? One of the purposes of the periodic VAT declaration is to inform the FPS Finances: - the amount of transactions carried out with customers (exit transactions) and the VAT due on these transactions - the amount of transactions carried out with suppliers and service providers (entry transactions) and deductible VAT. The purpose of the declaration is to identify the difference between the VAT due and the deductible VAT. Do I have to submit periodic VAT returns? Yes, as soon as your business is subject to VAT and you are entitled to deduct VAT. You can submit your periodic VAT returns monthly or quarterly. However, you are exempt from the obligation to submit periodic VAT returns in the following cases: - your company is subject to the tax exemption regime - your business is subject to the special agricultural regime - your company operates exclusively deliveries of goods or services exempted under article 44 of the VAT Code, and for which you are not entitled to deduct VAT your company carries out certain activities and does not exercise its right to deduct VAT. The following are targeted, among others: laundry depot activities, dry cleaning, dry cleaning, inland navigation, sale of recovery products, horse betting agencies Do I have to file monthly or quarterly VAT returns? The filing of monthly VAT returns is the rule. Despite this rule, you can, under certain conditions, opt for quarterly VAT returns. The conditions are: - The turnover of your company does not exceed 2,500,000 euros (excluding VAT). - The turnover of your company does not exceed 250,000 euros (excluding VAT) for all deliveries of: energy products (mineral oils or other products intended to be used as fuel or fuel), telephone devices mobile, computers and their peripherals, accessories and components, land motor vehicles subject to registration regulations Warning ! You cannot opt for quarterly VAT returns if you are required to file monthly intra-community statements. This is the case if the total amount of exempt intra-Community deliveries and sales in the context of triangular transactions exceeded 50,000 euros during the quarter in question or during one of the four preceding quarters. Calendars Timetable for filing VAT returns: SPF Finances website source 2021 When should I submit my VAT return? You must pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. For example : - The January VAT return must be submitted by February 20 at the latest. - The VAT return for the first quarter must be submitted by April 20 at the latest. During the summer holidays, you get a deferral for the introduction of your VAT return. Monthly depositors: - The June VAT return must be submitted by August 10 at the latest (instead of July 20). - The July VAT return must be submitted by September 10 at the latest (instead of August 20). Quarterly depositors: - The VAT return for the second quarter must be submitted by August 10 at the latest (instead of July 20). VAT payment schedule: SPF Finances website source 2021 When do I have to pay the VAT for which I am owed? You must pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. Warning ! Vacation plan is not in effect for payments. Although you benefit from a deferral for the introduction of your VAT return, you still have to pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. Business number verification Verification of the company number in Belgium: BCE - Crossroads Bank for Enterprises Checking the European VAT number Verification of the VAT number of a company in Europe: VIES - Validation of the VAT number by VIES Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Télécharger le syllabus Connaissances de gestion de base Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Subsidies Search engine for subsidies in Brussels: 1819 Subsides à Bruxelles Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles ACCOUNTING OFFICE & HUMAN RESSOURCES BRUSSELS, BELGIUM INFO@ASCENDACCOUNTANT.COM Certified tax accountant with the ITAA - Institute for Tax Advisors and Accountants - approval no. 52.362.014, and social office for human resources Nos domaines d'activité Horeca Magasin retail Construction Medical or paramedical Informatique Taxi et transport Our services We put our expertise at your service in the following areas: BUSINESS CREATION Advice on setting up a company Help writing a financial plan Affiliation to the ECB and VAT Project study Assistance relating to compliance with company law CREATION D'ENTREPRISE Conseils relatifs à la constitution d’une société Aide à la rédaction d’un plan financier Affiliation à la BCE et à la TVA Etude de projets Assistance relative au respect du droit des sociétés BUSINESS CENTER Business address in our offices Managing your mail and sending by email Provision of an office or meeting room CREATION D'ENTREPRISE Conseils relatifs à la constitution d’une société Aide à la rédaction d’un plan financier Affiliation à la BCE et à la TVA Etude de projets Assistance relative au respect du droit des sociétés CREATION D'ENTREPRISE Conseils relatifs à la constitution d’une société Aide à la rédaction d’un plan financier Affiliation à la BCE et à la TVA Etude de projets Assistance relative au respect du droit des sociétés Expertise comptable et fiscale VAT declaration, advance payments, withholding tax, corporate tax? Give us your accounting file and focus on the essentials. Clear and no surprises flat rate price, personalized quality service, possibility of consulting your accounting online at any time. Office of a chartered accountant approved by the ITAA Approval number: 52.362.014 The professions of chartered accountant and tax advisor are regulated by law. This means that anyone wishing to practice the profession must be registered in the public register. The mission of the ITAA is to manage this register and to supervise access to the profession by regularly organizing admission exams and aptitude exams. Between the two exams, the ITAA also follows the trajectory of each trainee accountant or tax advisor. + Find out more Nous choisir 04. Online monitoring of your accounting Optional: Accessibility to your files online on an intuitive and innovative platform that simplifies communication between our team and you. In a few minutes, you can easily consult the accounts of your company. 05. Responsiveness and availability Available 6 days a week, we always assure you a quick response to your requests. If you wish, it is possible for us to keep your accounts in your offices. 06. Accountability and understanding of the client Making sure the client understands all the outs of a project or situation is paramount to us. Taxation and accounting are constantly changing, we like our client to be aware of the latest legal provisions and understand what they entail. With our proactive advice, we help you make decisions faster and save money. 07. Continuing education We are committed to continuing training in order to always provide you with quality advice and service. 08. Accurate and useful periodic report Depending on your needs, we provide accurate and useful periodic financial reports throughout the year. 09. Archiving of your documents If you wish, we have the ability to keep your documents in our offices. 01. Your accounting in line with reality Your accounting in line with reality. Efficiency, precision and thoroughness. Our attention to detail allows us to avoid suspense accounts and to close accounts properly. 02. Clear price and no surprise The prices are predefined by a fixed monthly or quarterly fixed price, adapted to your activity. Our concern for transparency will allow you to benefit from a range of services of which you will know the cost before it is carried out. 03. Personalized support Each client is unique. This is why we offer you a range of services adapted to your needs and your budget, allowing you to control your time and your expenses. 10. Additional services available Optional: Human resources management office Business center - Domiciliation of your company Rental of a private professional office Creation of your company logo Computer training - Word, Excel, Email software Testimonials Professionalism, Quality, excellent and efficient work, I recommend the services of this company! SG Contact