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 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 des sociétés - Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles ISOC statement Corporate tax ISOC statement Information on the ISOC declaration: SPF Finances website source 2021 Is my business subject to corporation tax? Yes, if your business: is a company (legal person) from a legal standpoint, under Belgian or foreign law; engages in profit-making operations or operations (in Belgium or abroad); has its registered office or main establishment in Belgium; is not explicitly excluded from corporation tax; is not explicitly subject to corporate income tax. How is my business taxed? - Tax base In principle, your business is taxable on the total amount of its profits, i.e. the net amount of its income, including its distributed profits. Taxable profit is calculated: from the accounting result, as shown in the annual accounts filed by your company; then applying tax corrections; by exempting or subsequently deducting certain sums. - Rate The rate is 25% (from tax year 2021 and for the taxable period starting no earlier than January 1, 2020). Certain sectors of activity (see article 216, CIR 92) benefit from reduced rates. Separate rates are applicable on certain transactions (see Articles 219 to 219 quater, CIR 92). - Exclusion Companies carrying out certain specific categories of activity (for example associative sector, education, assistance to individuals ...) are excluded from corporation tax (and may be subject to corporate income tax). See articles 181 and 182 CIR92 for the exact conditions. How often does my business have to file a corporate tax return? Your company has to file a corporation tax return once a year, i.e. after the end of the accounting year. In some cases, a company does not have to submit a declaration or has to submit several declarations during a calendar year. It's the case : during an extension or shortening of an accounting year upon the dissolution of a company, with or without liquidation, as a result: a merger; an operation comparable to a merger or a demerger; a corporate law transaction comparable to foreign law. Advance payments Information on advance payments: SPF Finances website source 2021 Payments Information on corporate tax payments: SPF Finances website source 2021 Tax advantages ISOC declaration Information on the tax advantages of the ISOC declaration: SPF Finances website source 2021 Tax Shelter - audiovisual production The “Tax shelter” is a tax incentive intended to encourage the production of audiovisual and cinematographic works. It allows Belgian or foreign companies established in Belgium to invest in works intended for cinema or television and to obtain a tax advantage in return. Tax Shelter - performing arts For the application of the said tax shelter regime, by eligible work is meant an original scenic production which is approved by the competent services of the Community concerned as a European scenic work (or, where applicable, by the relevant body of the State federal). This means that the created work must be produced by one or more producers established in one or more member states of the European Economic Area (EEA) or supervised and effectively controlled by one or more producers established in one or more member states of the EEA. . Investment deduction The investment deduction aims to encourage SMEs to make productive investments. The investment deduction reduces the amount on which tax must be paid. The amount of the deduction is determined by the percentage of the investment. Notional interest deduction In force since January 1, 2006 (2007 tax year), the "notional interest deduction", also called "tax deduction for risk capital" is an innovative and stimulating measure in terms of international tax law, allowing all companies subject to Belgian corporation tax, to deduct from their taxable income a fictitious interest calculated on their own funds (net assets). Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Débuter une entreprise Start a business You have created a company, the notary or your accountant has given you your company number. Congratulation ! What do you do now? What are the formalities to follow and the daily tasks? 1. Success factors • love what you do and be able to pass on this passion; • be psychologically and morally sound; • have a good understanding of the sector in which you are entering; • maintain consistent quality of products or services; • have a favorable personal environment; • properly assess and respect the deadlines for carrying out their project; • controlling costs and selling prices; • develop a realistic business plan; • controlling investments; • control stocks; • pay particular attention to cash; • have a network of advisers and partners. Livre des parts Affiliation indépendant Example of share book: Provisional contributions and final contributions: 2. The formalities to be completed following the creation of the company 2.1 Book of shares Mandatory, it is a book covering all of the shareholders; each shareholder/partner has a page showing his complete identity and the number of shares he has. The register of titles is important because it is it that allows in the first place to establish the ownership of the shares (it will therefore be necessary to provide proof if one wants to establish that in fact the shares belong to someone other than the person mentioned in the register). The administrative body has the obligation to update it on the occasion of any change in the level of the ownership of the securities (new acquisitions of shares, payments made, resignations, exclusions, losses of quality, transfers, death, etc.). It must be kept at the registered office of the company. * 2.2 Registration with a business counter The business counter registers the company with the Banque-Carrefour des Entreprises whether the commercial or craft enterprise fulfills all the conditions. Each company receives a unique identification number consisting of 10 digits, preceded of "BE". It must be included in the official documents (invoice, etc.) and communicated in the context of commercial relations. * 2.3 Opening a bank account with a bank if it has not already been done For a natural person, this account must be separate from the private account and be reserved for operations related to self-employment. If you decide to create a company, the account must be opened in its name. The company must also use the bank account for all operations within the framework of the independent activity. The merchant must include this account number, the name of the financial institution and its business number on all invoices and other commercial documents. * 2.4 Affiliation as a self-employed person - Social status of the self-employed person and social obligations The self-employed must join a social insurance fund. This is a private organization responsible for collecting social security contributions and paying allowances. Membership is compulsory but the choice of fund is free. You can join the social insurance fund of your choice no earlier than 6 months before and you must do so no later than the day of the start of the activity. How are your social contributions calculated? Your social security contributions represent a legal percentage of 20.5%* of your annual net taxable professional income. Your social contributions are always calculated on the income of a whole year. This means that the amounts are based on an estimate of your income. Your annual net taxable professional income* is calculated as follows: Your turnover over one year - your business expenses - your social contributions = your annual net taxable professional income When you start, the social security contributions you pay are provisional contributions. As a self-employed principal, you always pay a minimum contribution. These contributions must be paid, even if the actual income is lower than the flat rate income. Concretely, in 2023, this means that as a self-employed person in your main occupation, you still pay 866.62 euros per quarter if your income is less than 16,409.20 euros. In 3 years, you will have a regularization. If you have earned more than 16409.20 euros, you will have to pay social contributions of 20.5%* on the surplus. Advice: If you earn more than 16409.20 euros, it is better that you increase your social security contributions. In this way, you avoid a painful regularization for your portfolio in two years. Click here for a social contributions simulation or here for another site *20.5% for income from the first tranche * 2.5 Mutual insurance affiliation To be able to benefit from sickness and invalidity insurance, the self-employed person must join the mutual of his choice. The social insurance fund provides a contribution voucher to give it to your health insurance fund. The self-employed is legally insured for both large and small risks (for example: visit to a general practitioner, purchase of medicines). Additional insurance for small risks is no longer necessary since these are part of compulsory health care insurance. * 2.6 Company Affiliation When you are in a company, you must affiliate it with a social insurance fund. Each year, you will have to pay a company contribution of more than 300 euros. * 2.7 VAT registration Before starting an activity, you must identify yourself for VAT. Introduce your VAT identification request at least two days after the registration of your company in the BCE, but before starting your economic activity. * 2.8 Adding a settlement unit Companies must have at least one establishment unit, visible at theBCE (Crossroads Bank for Enterprises) ). This corresponds to the address of an office, store, depot,... at which the company has its activity. By establishment unit is meant any place of activity, geographically identifiable by an address, where at least one business activity is carried out or from which this activity is carried out (art. I. 2, 16° Book I of the Code of Economic Law). We can do this work for you upon request. * 2.9 Examples of other approaches: Customs FASFC Environmental permit, authorization to use public space, ... Each region has its own regulations. See the sites relating to the different regions. Municipal planning prescriptions are also specific to each municipality. Etc... 3. Financial aid Each region of Belgium offers aid to businesses to help them start up or develop. Click here to see page on the subject 4. Responsibilities The responsibility of the founders The founders can be held jointly and severally liable for irregularities committed during the foundation of the company (constitution of capital which was insufficient for the sustainability of the company, foundation vitiated by nullity and commitments contracted by incapable persons). Joint and several liability means that when several debtors contract a debt together, the creditor will be able to claim the full amount from each of them. Liability of directors and managers As long as the directors and managers normally fulfill their mission, they do not make any personal commitment. They represent the company and only the legal entity is bound by their actions. However, it is different when directors commit faults in the performance of their duties. Like any mandatary, the director is required to exercise his mandate properly, in the interest of the principal (of the company). He is personally responsible for the proper performance of his duties and may be implicated if he fails in his mission. Shareholder liability In a SPRL, an SA or an SCRL, the shareholders do not have to answer for the debts of the company. Their liability is limited to their contribution unless they have stood surety for the debts of the company. 5. Sales Sales are listed: - Without delay - faithfully and completely - in date order. 5.1 Sales invoices If you sell to professional customers an invoice is mandatory, even if it is for a small amount. This of course also means that you can request an invoice yourself for each purchase you make. For individuals who buy something privately, you do not need to issue an invoice. You need to compile a recipe book (see below). There are a fewexceptions to this rule: wholesalers, the sale and repair of vehicles, services related to removals or furniture storage, as well as the sale of buildings and work on them.In these cases, you must issue an invoice. Source: AR n°1 VAT - Invoices and documents to be issued See the page with the particulars that an invoice must contain. 5.2 Recipe Log Retail sales and services (for non-professionals) for which the establishment of an invoice is not required (note the exceptions explained above) can be recorded by a global registration per day. A revenue journal must be maintained for each office or branch of a company. The total amount of revenue must be recorded each day, broken down by VAT rate. You must keep supporting documents for these sales, receipts, receipts, etc. and make them available in the event of an audit for a minimum of 10 years. You must keep documents showing the details of your sales, including sales to individuals. The recipe book with only the daily amounts is not sufficient. Is there a sale where the unit price of an item exceeds €250? You must then record this sale separately in the revenue book with the nature of these goods sold. If supporting documents such as sales receipts specify the exact nature of the goods sold, separate records can be replaced by a single daily aggregate entry. Download invoice template Example of an invoice: Download Recipe Book Template Example of a recipe journal: Ventes 6. Purchases To be deductible expenses for your company, they must: - relate to your activity. Mixed expenses, which you make for both private and professional purposes, can only be taken into account in proportion to the part related to the professional activity. You can never declare private purchases; - have been incurred or incurred in the year during which you acquired the income; - generate or maintain your income; - be justified by an invoice, bill or other proof of your purchases. Quotations, offers, purchase orders, despatch notes, delivery notes and proforma invoices should not be given to the accountant. The accountant needs invoices, credit notes and tickets, which you can request from your supplier. 7. The cash book There is sometimes confusion between a journal of daily receipts and a cash book. The two are not the same! As a business, you must also keep a cash book. A cash book contains all the individual amountspaid or received cash. Download Cash Book Template Example of a cash book: Stock inventory example: 8. Inventory Every company reviews and assesses at least once a year: - stocks (goods, raw materials, ...) - investments (vehicle, furniture, building, etc.) - receivables - debts The inventory is not the work of the accountant. It is the managers of the company who are in charge of it. Livre de caisse 9. Bookkeeping Every business must keep accounts. The accounting must be appropriate to the nature and extent of the activities. From the supporting documents, the accountant encodes and prepares the accounting documents below: Conversation des documents 10. Keep supporting documents Invoices, credit notes, tickets, bank statements, cash book, revenue journal, and other supporting documents must be kept, filed and accessible at all times. La version francophone prime sur les autres langues. De Franse versie heeft voorrang op andere talen. The French version takes precedence over other languages. Fransızca versiyonu diğer dillere göre önceliklidir. النسخة الفرنسية لها الأسبقية على اللغات الأخرى. Sources: Basic management knowledge. Preparation Syllabus FPS Economy: How do I manage my company's accounts? Xerius: Explanations social security contributions of the self-employed Cash book

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.

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 Company forms 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.

Accounting and tax expertise 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 VAT declaration, advance payments, withholding tax, corporation tax? ​ Give us your accounting file and focus on the essentials. Clear fixed price without surprises, personalized quality service, possibility of consulting your accounts online at any time.

Human Resources Management Administrative, fiscal and legal assistance for employees ​ Establishment of contracts Calculation of salaries, including withholding tax, vacation pay, end-of-year bonuses, notice indemnities and other supplements, Issuance of payslips Declaration of social risks (DRS) Declaration of withholding tax Immediate declaration for electronic use (Dimona) Multifunctional declaration of salary and working time data (DmfA) Belcotax tax sheets Fixed price ​ Fixed price per payslip, declarations of social risks, professional withholding tax, Dimona, Dmfa included Human resources advice ​ Support for companies in carrying out their recruitment, professional development and training projects. Socio-legal advice in the context of staff employment, absences and dismissals. ​ Availability and responsiveness ​ We are committed to enabling our clients to have quick access to the information they need. Thus, in the event of unavailability, you will be called back as soon as you read your message. You may also be offered an appointment if you wish. <Back + Find out more

To choose ASCEND ACCOUNTANT 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 ​

Business Center ​ ​ Separate your private and professional life Your personal address remains confidential since it does not appear publicly at the ECB (Banque Carrefour des Entreprises). Mail management Mail is sorted and placed in a letterbox with your name in our center. Optional: We scan and email you the mail received. To be able to benefit from the ancillary services. Accounting office and human resources management office in a nearby space. Optional: Rental of a professional office every 2h30 to receive your appointments. Why should your business be domiciled in our offices? <Back + Find out more