SMARTax
ActiveSummary
SMARTax has been active since 2022 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €147,029 and a net result of €85,737. Equity is growing by about 39% per year across the filed financial years. Its solvency ranks better than 48% of 39,200 sector peers (NACE 70, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Articles of association
What the company does
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- SMARTax
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Vlaamse Gewest, oprichting exploitatiezetels,administratieve zetels,filialen,agentschappen en depots in België of buitenland bij beslissing…” (deed in Dutch)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “De bestuurders regelen onder mekaar de uitoefening van de bevoegdheid. §2 Externe vertegenwoordiging Iedere bestuurder afzonderlijk, ook…”
- Board ruleHow the board is made up, meets and takes decisions.
- “Aantal,duur van opdracht,bevoegdheid indien meerdere bestuurders, met of zonder beperking van duur” (deed in Dutch)“Alle handelingen nodig of dienstig tot verwezenlijking van voorwerp, die wet of statuten aan algemene vergadering voorbehouden” (deed in Dutch)“Vergoeding bestuurders, vaste of evenredige vergoeding” (deed in Dutch)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- One provision in the deed
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Helft overdrager,helft overnemer(s),naar evenredigheid aantal aandelen bij meerdere overnemers, elke overdracht onder levenden,ten…” (deed in Dutch)
- Share issue ruleHow and by whom new shares can be issued.
- One provision in the deed
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- 30 April at 10:00
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Met inachtneming vereisten statutenwijziging, op elk moment door beslissing algemene vergadering” (deed in Dutch)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Algemene vergadering kan ten allen tijde beperken bij gewone meerderheid, alle machten artikel 2:87 Wetboek van vennootschappen en…” (deed in Dutch)