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 Online Accounting Client area access - Documents Customer area access - Accounting With ASCEND ACCOUNTANT, you have the possibility to follow your accounts online. Filing of your documents in your online customer area - We provide you with an online platform at no additional cost, on which you can: File your accounting documents Consult the documents you have submitted However, we ask that you make a choice: Either 100% accounting in paper format, or 100% accounting in digital format. Digital implies that you scan all your accounting documents and place them on the platform. - If you are a human resources or business center client with the scan service, your documents will be available on this platform. Access to the Platform - Documents: Client area access - Documents Online accounting On request, you have the possibility to have access to your accounts on your phone and on your computer. It is also possible that you send your documents from your email to the accounting software and that we encode it in this way. Access to your accounts via a mobile application on your phone Accessibility to your files online on an intuitive and innovative platform that simplifies communication between our team and you. Customer area access - Accounting Platform overview Mobile app preview Procédure pour ajouter une facture de vente

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 Withholding tax Withholding tax Withholding tax: SPF Finances website source 2021 What is the withholding tax? Income from capital and movable property (dividends, interest, royalties, copyright, etc.), as well as certain miscellaneous income of a movable nature, constitute taxable income in Belgium. The withholding tax normally withheld from this income is an advance on the tax relating to this income. In general, it is withheld at source and must be paid spontaneously to the FPS Finance by those who allocated the taxable income or by certain financial intermediaries. The withholding tax is however due, in certain cases, by the recipient of the income. In most cases, the withholding tax retained is “final”. This means that the taxpayer no longer has to declare in his personal income tax return the income on which a withholding tax has been withheld. If the income from movable property has not been subject to the withholding tax, it must be declared in the personal income tax return. What is the withholding tax rate? Since January 1, 2017, the base rate of withholding tax has been 30% of income. Depending on the type of income, reduced rates apply. Who must declare and pay the withholding tax? As a rule, the income debtor As a general rule, the debtor of income from movable property must declare, withhold and pay the withholding tax to the State when he attributes or pays this income to the beneficiary. Debtors can be: companies that pay dividends on stocks employers who pay employees a profit sharing banks that pay interest on a term deposit ... The beneficiary of the income therefore receives a net amount, ie the income less the withholding tax withheld. Example Mr. Dupont, a Belgian resident who is a natural person, holds shares in a Belgian company. The latter grants him a gross dividend of 100 euros. The rate of withholding tax on dividends is 30%. The Belgian company therefore withholds 30 euros (100 euros x 30%) in favor of the State and pays a net dividend of 70 euros (100 euros - 30 euros) to Mr. Dupont. The Belgian company completes a 273A DIV declaration and pays the withholding tax of 30 euros to the State. In some cases: the recipient of the income This concerns in particular certain income received by legal entities subject to corporate income tax. When to declare and pay the withholding tax? You must declare and pay the withholding tax within 15 days after the date of allocation or payment of taxable income. By respecting this date, you avoid late interest and penalties (tax increases and / or fines). So do not wait until the last day to submit your declaration or make your payment. 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 Modèle de bail pour entreprise Modèle bail commercial Modèle bail droit commun - Location de bureau Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Statut salarié - Faux indépendant - Lien de subordination - Risque - Belgique - Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Employee status and False independent Employee status 3 elements characterize the salaried employment contract The service, namely the personal commitment to provide work; Compensation The relationship of authority between the employer and the worker The essential characteristic of the employment contract is the link of legal subordination between the employer and the worker. Differences with the self-employed: The employee has an obligation of means. Lack of autonomy, hierarchical control Payment of a lump sum salary. Independent status Self-employed are any natural person who exercises a professional activity in Belgium by reason of which he is not engaged in the links of an employment contract or of a statute. Differences with the employee: The self-employed have an obligation of result. Autonomy, freedom to organize working time, freedom to organize work Payment of fees. Requalification of the contract: Change from “bogus self-employed” to salaried worker Who can request such a requalification? ONSS Social inspection Worker INASTI Consequences of requalification: Payment of arrears of remuneration Recovery Civil and criminal sanctions Limitation period Compensation for damage: CC1382 Recovery of INASTI contributions Recovery of unduly received benefits ONSS Payment of both personal and employer contributions on remuneration received over the past 3 years (if fraud proved: increased to 7 years) + Contribution increases set at 10% + late payment interest: 7% per year How to avoid requalification? Write an agreement Contract rather with a company than with a natural person Don't demand exclusivity Avoid controlling working time Avoid providing the self-employed with all the means enabling them to work Share financial and economic risks Do not impose conditions of purchases or supplies Plan for the possibility of a replacement Require the self-employed to insure their civil liability towards you Apply general business conditions Set a different notice from that of an employee Be extra careful if you are active in one of the 5 sectors covered by the law of 25/08/2012 (construction, security, transport, cleaning, agricultural and horticultural work) 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 L'utilisation d'un logiciel spécifique relié à PEPPOL sera donc nécessaire pour de nombreuses entreprises. Nous utilisons le logiciel comptable Octopus, qui permet de facturer de manière électronique via le réseau PEPPOL. Octopus coûte 120 euros HTVA par an en 2024. Si vous souhaitez avoir accès, merci de nous faire la demande par email à info@ascendaccountant.com Rien de vous oblige à utiliser spécifiquement Octopus, il y a de nombreux autres logiciels sur le marché qui permettent de facturer électroniquement via PEPPOL. Plus d'information sur le logiciel Octopus sur notre page dédiée : Informations sur Octopus 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