annual accounts

22 11, 2021

Waiving commercial rent

November 22nd, 2021|To The Point|

Waiving commercial rent After fiscal clarity, now also accounting clarity Dirk Vandendaele, Partner BDO Accountancy The COVID-19 pandemic forced many companies to close their doors partially or completely. Liquidity problems and difficulties in paying the commercial rent soon followed. The temporary waiving of the rent brought some relief. In a recent opinion, the Belgian Accounting Standards Commission (CBN) explains how you can process the waiving in your accounts. Waiving is not [...]

19 05, 2021

Belgian foundations on the rise

May 19th, 2021|To The Point|

Belgian foundations on the rise. New rules make the legal form more attractive. With the new Companies and Associations Code, Belgians are much less inclined to resort to the Dutch foundation to transfer or anchor their family business. In 2020, over 50% more Belgian private foundations were established in Belgium than the previous year. The number used as an administration office increased almost threefold. In this article, we examine what is driving this sudden increase.

19 05, 2021

Municipal mergers – do they make sense?

May 19th, 2021|To The Point|

Municipal mergers - do they make sense or not? BDO’s benchmark study confirms merger opportunities. Flanders has 300 municipalities and more and more of them are toying with the idea of merging – to strengthen their financial base, and because scale is important. The larger a municipality, the more power it has to serve its citizens. But a merger is not something you rush into. Our experts have developed a step-by-step plan to assist local authorities during the merger process.

24 04, 2020

CCA establishes new rules for payments and annual accounts

April 24th, 2020|To The Point|

CCA establishes new rules for payments and annual accounts Since 1 January 2020, the new Belgian Code of Companies and Associations (CCA) also applies to existing legal entities. This law establishes several new mandatory provisions and overhauls others. There are new rules relating to payments, for example. Furthermore, a new annual accounts model is now in effect. We will use several frequently asked questions to explore the most relevant aspects of these new rules in greater detail. [...]

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