Social enterprises in Belgium since the Code of Companies and Associations – new legal frameworks v. unchanged fiscal policy: new deal or window dressing?

editorial reviewed ; EU and OECD share the objective of building more inclusive economies and societies. Social enterprises, by combining the creation of economic value with the achievement of social objectives, are expected to play a key role in achieving this objective and should, for this reason, be encouraged, notably through national legal and fiscal measures. This appropriate legal and fiscal framework is not a reality in Belgium. The Belgian legislator did not take the opportunity of the recent reform of the law on legal persons to implement the international recommendations. It is true... Mehr ...