New (and final?) chapter in the Esko case: can share-related benefits granted by a foreign parent company now be paid without social security contributions?
In the Esko case regarding Restricted Stock Units (RSUs) granted by a US parent company to certain employees of its Belgian subsidiary, the Belgian Supreme Court overturned the Ghent Labour Court of Appeal’s decision of 20 April 2020.
In the webinar, our team of experienced employment law experts will give a comprehensive overview of the most crucial developments that have shaped the employment law landscape over the past year.
WEBINAR VIDEO | Navigating Mergers and Acquisitions in Life Sciences: Insights for Success and Pitfalls to avoid
During this webinar, the experts from our assembled transactions team, Richard Liu, Mieke D’hanis and Pauline Geentjens, provide valuable insights, inform you of common pitfalls and let you in on a number of tips and tricks during an Mergers and Acquisitions process.
The experts from our assembled transactions team will provide valuable insights, inform you of common pitfalls and let you in on a number of tips and tricks during an M&A process.
During this webinar, Philippe De Wulf , Esther Soetens, Thomas Gellaerts and Valérie Schouteden fill you in on the “ins and outs” of the social elections 2024.
The next Social Elections will take place between 13 and 26 May 2024. If this period still seems far away, then a first set of written information should already be provided to the representative bodies and to the employees by as early as mid-December 2023 as a first step in the election procedure.
The fight against social dumping: the Flemish government optimises contractor chain responsibility schemes in case of illegal employment
In the aftermath of some highly-publicised social dumping cases in the media, the Flemish government has proposed a zero tolerance policy for bogus posting set-ups involving illegal employment, especially if they involve exploitation and “smart” contractor chain constructions.
The rules governing discrimination and psychosocial risks at work have been revised to bring them in line with European legislation and the European Court of Justice’s recent case law.
Following an intense debate, the legislator introduced a new tax scheme applicable to copyright income. Main raison for this initiative is the assumed abuse of the until then beneficial tax regime. Under the amended tax rules, employees still qualify for the special tax scheme, but with a stricter legal framework.
In the war for talent, employers continue to search for alternative remuneration schemes to attract ànd retain employees. Incentivising employees is increasingly done through the granting of equity-based benefits such as shares (options), subscription rights (warrants), RSUs, SARs, etc. However, this form of remuneration raises specific employment and social security law issues.
Given the upcoming transition period expiry on 30 June 2023, the long-awaited Framework Agreement on Cross-border Telework was recently published.