dinsdag 29 augustus 2017

Amendments to the conditions for application of income tax exemption to software engineers

More info and help: mail frjacobs@telenet.be
A new legislative Order has introduced changes regarding the tax exemption available on the wages of IT professionals. In order to decide who will benefit from said tax exemption certain conditions must be met, as follows:
• Reintroduction of the EUR 10,000 threshold
In order to benefit from the income tax exemption for software engineers, the employer must have earned at least EUR 10,000 per software engineer during the previous fiscal year.
• Removal of the condition requiring software to be part of a “final product”.
Employees of economic operators operating on the territory of Romania in accordance with the legislation in force, whose scope of activity includes the creation of computer programs (CAEN code 5821, 5829, 6201, 6202, 6209), benefit from the tax exemption on income from Wages and salaries, if the following conditions are met cumulatively:
(A) the posts they are assigned correspond to the list of occupations as: Administrator, Analyst, System engineer,  Project manager,Programmer, System Designer, Computer system engineer ;
B) the post is part of a specialized computer department, highlighted in the employer's organization chart, such as: department, department, office, office, compartment or the like;
C) they hold a diploma awarded after completing a form of long-term higher education or hold a diploma awarded after the completion of the first cycle of undergraduate studies issued by an accredited higher education institution and actually carry out one of the specify activities ;
D) the employer realized in the previous fiscal year and recorded separately in analytical balances the revenues generated from the activity of creation of computer programs for marketing;
E) the estimated annual incomes have a value of at least the equivalent in lei of EUR 10,000 for each employee benefiting from the tax exemption on income.
Under the new Order, any software development activity, whether or not it is included in a final product, that complies with the specific occupations mentioned in the Appendix will benefit from the tax exemption. The previous condition, according to which the software had to form part of a “final product”, is thus eliminated, being deemed to have generated too much confusion in practice.
The new provisions enter into force on 1 July 2017.
More info and help: mail frjacobs@telenet.be

Recruitment in Belgium and Romania: Employer Branding

Why Employer Branding?
Employer branding is defined as “the package of functional, economical, and psychological benefits provided by an employer and identified with the employing organization.” Employer branding is meant to convey the identity of the organization, the working culture, and why it is valid for a potential employee to choose them. Employer branding helps to land the right talent as well as help the existing employees create a deep sense of loyalty with the organization. An organization’s name or logo ultimately have little to do with its brand. A brand is a synopsis of what the organization stands for or represents. Promoting these characteristics is a way of projecting an organization’s brand and attracting people who share the same values.
Digitalize Your Employer Brand Strategy in a Mobile way
The digital technologies underlying talent attraction, engagement and retention may not be new, but they are being used to new effect. Enormous amounts of information are accessible as never before, from what’s being said about your company online to internal forums focused on improving business processes.
Analytical and processing capabilities have made similar leaps with algorithms scattering intelligence across digital networks. Mobile devices such as smartphones, tablets, and phablets make that information and computing power accessible to users around the world.
As these technologies gain momentum, they are profoundly changing the strategic context of employer branding. Research by Employer Brand International found social media (58 percent) to be the No. 1 channel for communicating the employer brand while only 21 percent are using a mobile-optimized career website to communicate their employer brand.
Employer Brand Should Tell Compelling Stories
Speaking of the story of your organization, employer branding is all about the stories you develop and tell your audiences. Again, people are far more interested in what you do and how you’ve affected your employees, community and industry than they are reading a bulleted list of your benefits package.

Make use of the tools you have in social media, blogs and careers pages. Instead of mentioning the educational assistance perk on your career page, gather testimonials from current students or graduates who used your program to further their career. This will show potential career paths within the organization, explain the reality of the program and even introduce real employees in a way that allows the job seeker to see themselves in your company, working alongside those individuals and taking advantage of those benefits.
Convinced you need to start focusing on employer branding? Great! But where to do you begin? Here are a few tips to get you started:
1.      Define who you are and what you want to say
This may seem like a no brainer, but you’d be surprised how many people have a hard time articulating exactly what their company does and why it matters. Take a quick survey of employees from different departments – if they all aren’t saying the same thing, your brand needs to be more clearly defined. It’s essential to know who you are as a brand and be able to communicate that and your stance in the world to your customers.
2.      Make social media a priority
Social media is here to stay, and it should be an integrated, valuable element of your marketing and recruitment strategy. Social media remains an often-untapped resource for HR managers and executives. Not only is it a prime avenue to authentically show off your brand culture, it’s also a great place to post job openings and opportunities.
Since social media is primarily visual, make sure your job posting fits with the nature of each platform. A visual job posting software like ViziRecruiter is an easily integrated asset for your social media communication efforts.
3.      Get your leadership on board
This one may be easier said than done, but getting your leadership or executive team on board with making branding a priority will help it trickle down faster. Being able to demonstrate the value in employer branding will be essential for them to justify an investment in time, money and staff resources.
Showing them blogs like this one or other relevant content is a good place to start. Consider putting together a case study about companies who exceed at employer branding and clearly demonstrate how it has helped their bottom line, recruit top talent or solidify brand loyalists.
4.      Create relevant content
Once you’ve defined who you are, the next step is figuring out what you want to contribute as a brand to your customers, or the world at large. Does your product or service cater to women? If so, think about other things they care about that are still relevant to your brand. Provide them with tips on saving time or making their lives easier.
Post regular blogs to your website, tidbits on social media or in a monthly e-newsletter. The real success will come naturally when you’re authentic and genuine to who you are and the people you serve.

Need help: mail frjacobs@telenet.be

maandag 29 mei 2017

Start-up nation Romania subventions

The "Start-Up Nation - Romania" programme awards the minimis aid to a maximum of 10,000  small and medium-sized enterprises at a maximum value of 200,000 lei per beneficiary, representing 100% of the value of eligible expenditure.
MAXIM 100% AFN, but can not exceed 200,000 lei per beneficiary (including VAT for non-paying companies)
Expenditure on fees, fees, commissions (excluding FNGCIMM commission), packaging, transport, commissioning, staff training for the use of purchased items are not eligible.
Registered according to Law no. 31/1990 on societies, republished, with subsequent amendments or completions or on the basis of Law no.1 / 2005 on the organization and functioning of co-operation or on the basis of Government Emergency Ordinance no.6 / 2011 Setting up and development of microenterprises by business start-up entrepreneurs, with subsequent modifications and additions;
 It is considered to be an autonomous enterprise if:
  • Have wholly private equity capital;
  • Associations or shareholders holding several companies can only apply under one program to a single company.
  • They are registered at the Trade Register Office, have their registered office / work place and operate on Romanian territory;
  • The NACE code for which funding is requested is eligible under the Program (Annex 13) and authorized until the first application for repayment / payment, according to art. 15 of the Law 359/2004 on the simplification of the formalities for the registration of the natural persons, family associations and legal persons in the Trade Register, their tax registration, as well as the authorization of the operation of the legal entities, with the subsequent modifications and completions. The request for financing is made on one NACE code;
  • Have no debts to the consolidated general budget and local budgets, both for the registered office and for all the working points, at the signing of the grant agreement; Applicants with staggered debts are not eligible to access the Program.
  • Have not exceeded the de minimis ceiling of EUR 200,000.00 over three consecutive financial years for a single enterprise, as defined by EU Regulation no. No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid and EUR 100 000 over three financial years for beneficiaries carrying out freight transport for the account of third parties or against payment. The ceilings apply regardless of the form of the de minimis aid or the objective pursued and whether the aid is granted from the state budget or from Community funds.
Eligible expenditure
  • The subject of funding must fall within one or more of the following eligible categories:
  • Technological equipments, machinery, equipment, electric forklifts, forklifts and work installations - including the related software, necessary for carrying out the activities for which it has requested financing, except for mechanical, electric, electronic, billiard, music machines;
  • Purchase of workspaces, production premises and premises for the provision of services and trade (buildings, production halls, premises arranged for service activities, production and trade, including prefabricated elements);
  • Means of transport: cars, buses, minibuses, bikes, mopeds, motorcycles, motorhomes, motorhomes, with and without motor for street trade ;
  • Computing IT equipment (PC type, consisting of: central unit, server, monitor, printer / copier / multifunction, including portable systems, licenses required to conduct business, audio-video systems, etc.);
  • Acquisition of goods provided in sub-groups 3.1 furniture, 3.2 Office equipment and 3.3 protection systems for human and material values;
  • Acquisition of specific installations / equipment in order to achieve energy savings, as well as systems using renewable energy sources for the efficiency of the activities for which it requested funding;
  • Purchase of heating or air-conditioning installations related to the area of ​​activity of trade, production or services;
  • Salaries, utilities and expenditures related to rents for working spaces, production premises and premises for services and trade (buildings, production halls, premises arranged for service activities, production and trade, including prefabricated elements). Spaces for rent are not to be rented. Salaries are settled at the average salary level, including employers' contributions. The settlement is made for the value of the salaries, utilities and rent after the signing of the agreement for the implementation period;
  • Creating a webpage for the presentation and promotion of the activity of the applicant and of the products or services, including domain registration expenses without hosting, for economic operators who do not own another site and which must be functional at the date of filing the application for de minimis aid, in The maximum limit of 8000 lei excluding VAT;
  • Intangible assets related to patents, franchises, eco-labeling, licenses, eco-labeling, on-line software, software required to carry out the activity for which funding is requested;
  • Entrepreneurial skills development courses - for the associate / administrator of the applicant company, a course organized by an authorized body of entrepreneurial education within the limit of 3000 lei without VAT. Providers of eligible training services within the Program may only be approved training providers, who will provide supporting documentation on the qualification of the persons conducting the training in the field;

woensdag 12 april 2017

The tax on micro-enterprises becomes compulsory for all businesses with turnover below 500,000 euros the tax rate is only 3%

All companies with private capital  that earned up to 500,000 euros in revenue in 2016 are required to change their tax system by becoming a taxpayer on microfinance income. Basically, no private company with income under this ceiling can not  pay a 16%  tax rate, but is forced to apply the tax regime for micro-enterprises. The only companies that escape this obligation are those with social capital of at least 45,000 lei, who can choose which tax system they apply (micro or profit tax).
Regarding the ceiling to which a legal company  can qualify as a micro-enterprise, it has grown from 100,000 euros, as it was from 1 January 2016, to 500.000 euros. Accordingly, a micro-enterprise is considered to be a legal entity  if  in the previous financial year did not exceed revenues of 500,000 euros, equivalent in lei, this means  five times more than the previously established ceiling.
In addition to the increase of the ceiling for the "micro enterprise" category, OUG no. 3/2017 introduces a 1% tax rate for micro-enterprises with at least one employee hired under an employment contract. Previously, single-employee businesses applied a 2% tax rate, except for those newly established, who could, by way of exception to the aforementioned rule, apply a reduced rate of 1%.
Henceforth, a tax rate of 1% or 3% is applied to companies organized as micro-enterprises, as follows:
• 1% tax rate for micro-enterprises with at least one employee;
• 3% tax rate for micro-enterprises that do not even have an employee.

The companies covered by the new provisions of this Law  will file the income tax return, Form 101, by 25 February 2017 at the latest (for period January 1-31, 2017).

dinsdag 4 april 2017

Seminar ICT and Automation : investment approach and potential subventions and grants

Belgian week in Cluj Napoca by Beroba (The Belgian Romanian Business Association) and The Embassy of the Kingdom of Belgium
Seminar Tuesday 25 April 2017:
ICT and Automation : investment approach and potential subventions and grants
Venue : Hotel Grand Italia,Strada Trifoiului,2,Cluj-Napoca, Romania , conference room 2 : 
11.00 – 12. 30 : ICT and Automation : investment approach and potential subventions and grants - PBS Worldwide – Freddy Jacobs, president Belgian Romanian Real Estate Chamber
Subscription: cibr@telenet.be  before 21 April 2017

donderdag 16 februari 2017

Een roemeense firma oprichten - roemeense vennootschap oprichten

De ondernemingsvorm
De bv = sprl = bvba = ltd (societate cu raspundere limitata, SRL): buitenlanders die in Roemenië een bedrijf willen starten, kiezen, al dan niet in de vorm van een joint venture met een Roemeense partner, meestal voor deze vorm. Reden hiervoor is dat de SRL grote flexibiliteit biedt en het beste naar de wensen van de betreffende ondernemer(s) kan worden vormgegeven.
De SRL kan voor 100 procent in buitenlandse handen zijn. Ook de bestuurders mogen van buitenlandse afkomst zijn. Het aantal deelnemers in een SRL is minimaal een en maximaal vijftig. Een enig aandeelhouder mag niet in meer dan één SRL enig aandeelhouder zijn.
Ook de eenmanszaak komt als SRL in Roemenië veelvuldig voor. 
De kapitaalinbreng kan zowel in geld als in natura worden gedaan en bedraagt minimaal 200 lei .
De oprichting van een SRL vindt plaats op basis van de statuten. Om contracten te kunnen afsluiten of te kunnen in- of verkopen, is echter de registratie in het handelsregister vereist.
Deze vindt maximaal vijftien dagen na ondertekening van de statuten plaats.
De voor het oprichten van de onderneming benodigde documenten
  • Kopie B.I. (Buletin de Identitate)/C.I. (Card de Identitate)/ Paspoort – van alle aandeelhouder(s)/vennoten.
  • Er is geen beroepsbekwaamheid nodig in de meeste van de gevallen (90 percent)
  • Enkele verklaringen van de oprichters
  • Een specimen van de handtekening van de oprichters
  • Kopie B.I. (Buletin de Identitate)/C.I. (Card de Identitate)/ Paspoort – van de administrator(s), (vergelijkbaar met een bestuurder/gemachtigde).
  • Kopie Vestigingscontract (huur- of koopcontract) – van de ruimte waar de statutaire zetel van het bedrijf zich bevindt (met de persoonsgegevens van de eigenaren).

Naast deze documenten moeten, afhankelijk van het soort onderneming dat wordt opgericht, andere meer specifieke documenten worden overlegd. Hiervoor kunt u aanvullende informatie opvragen als u ons contacteert.
Het bepalen van de bedrijfsactiviteiten
Dit moeten worden gedaan in overeenstemming met de nieuwe versie van de CAEN (CAEN rev. 2.) De eerste versie van de CAEN (Clasificării Activită-ilor din Economia Na-ionala, de Nationale Classificatie van Economische Activiteiten), goedgekeurd door de HG nr. 656/1997, is in het leven geroepen om de identificatie en codificatie van alle activiteiten in een enkel systeem te waarborgen, dit met inachtneming van de bepalingen van de Verordening van de Raad van de Europese Economische Gemeenschap (EEG) nr. 3037/1990. Deze versie is in 2007 geharmoniseerd met de Statistische Nomenclatuur van de economische Activiteiten in de Europese Gemeenschap, resp. NACE rev. 2.
Het indienen van het volledige dossier bij het Handelsregister
Het verzoek tot inschrijving in het Handelsregister moet worden gedaan bij het ‘alles in een’ loket van het Handelsregister behorende bij de rechtbank in het district waar de onderneming zijn statutaire zetel zal hebben, dit kan door de oprichters, de beheerder(s), of hun vertegenwoordigers, alsmede door ieder belanghebbend persoon, zulks conform de wetgeving.
Afhankelijk van de bedrijfsactiviteit kunnen aanvullende vergunningen vereist zijn voor brandveiligheid, gezondheid, veterinaire gezondheid, milieu of arbeidsomstandigheden. De verantwoordelijke autoriteiten hebben zitting binnen het handelsregister. Vaak zijn voor de aanvraag aanvullende documenten vereist. Wanneer het handelsregister het certificaat van incorporatie heeft afgegeven, mag de onderneming beginnen met de commerciële activiteiten. Men moet zich dan nog wel binnen vijftien dagen registreren bij de belastingautoriteiten. Eveneens moeten de handtekeningen van personen met tekenbevoegdheid in het handelsregister geregistreerd worden.
Als een bedrijf wordt beëindigd, moet het bij het handelsregister weer worden uitgeschreven. Een faillissement mag volgens de wet niet later dan drie maanden na de bedrijfsbeëindiging uitgesproken worden.
TVA (Taxa pe Valoarea Adăugate) BTW (Belasting Toegevoegde Waarde)
Bij de oprichting kan de onderneming ervoor kiezen om al dan niet BTW te betalen.
De optie ‘niet BTW-plichtig’ is mogelijk bij een jaarlijkse omzet tot een bedrag van maximaal 35.000,- Euro, respectievelijk 119.000,- Lei (RON), (deze koers is berekend per datum van de toetreding van Roemenië tot de E.U.). Het bedrijf heeft de verplichting om binnen een termijn van 10 werkdagen van de maand die volgt op die waarin het maximumbedrag is overschreden zich te registreren als BTW-plichtige door middel van het indienen van formulier 010.
Als gekozen wordt voor de optie ‘niet BTW-plichtig’ ‘geen BTW betalen’ vervalt voor de onderneming de mogelijkheid tot BTW-aftrek van de inkoopfacturen. Bij het verzenden van facturen mag ook de bijbehorende BTW niet worden vermeld.
More info mail frjacobs@telenet.be

15 lei – the new face value of the meal tickets in Romania

Starting December 2016, the new maximum nominal value of meal vouchers is 15 lei.
The new nominal value of meal vouchers was established by Law no. 218/2016 for the amendment of Art. 3 paragraphs. (1) of Law no. 142/1998 regarding grating food vouchers, published in the Official Gazette no. 931/2016.
Therefore, in accordance with the provisions of this law the order meal tickets with face values of up to 15 lei inclusive can be delivered starting from December.
Ticket Restaurant Card offers  greater flexibility compared to paper tickets. The card allows fractional payments below or above the nominal value of a meal ticket, no longer necessary to complete the amount of cash and purchase products with low value.
Increasing the nominal value of the voucher bring numerous benefits for both companies  and for the beneficiaries:
• Increased purchasing power for employees
• Deductibility and relief from social charges for companies and employees. Compared with the same amount of cash grant, the companies  save 40% if granted Ticket Restaurant  vouchers or card.