Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
On 1 January 2019 we will reach the third and final phase of the tax shift for the time being.
In addition to social changes (see our Infoflash of 30 October), the government has also taken measures to increase the purchasing power of the employees. Learn more about these measures in this Infoflash.
Every employee is entitled to a tax-free portion of his income. This means that the tax authorities do not tax this portion of the income.
The basic amount of the tax-free sum is uniform from 2019 onwards and will be increased.
As the employee earns more, he ends up in a higher tax bracket. The percentages increase per income bracket (income 2018):
Income bracket in EUR
Rate
0.01 - 12,990.00
25 %
12,991.01 - 22,290.00
40 %
22,290.01 - 39,660.00
45 %
≥ 39,660.01
50%
The 40% income bracket will be extended from the 2019 income year. This means that more income will be taxed at 40 % (instead of 45 %).
The tax credit 'tax employment bonus' is a tax reduction for employees with a low income who are entitled to a reduction of personal social security contributions (= social employment bonus).
The tax employment bonus consists of a percentage of the employment bonus. As from the 2019 income year, this percentage will be increased from 28.03 % to 33.14 %.
The amount of the tax bonus may, at the level of the personal income tax, not exceed a certain maximum amount per taxable period. This limit will also be increased as from the 2019 income year.
The above measures will impact the withholding tax scales and rules which will apply from 01 January 2019. This should ensure that the employees will be paid a higher monthly net wage (for the same gross wage) from 2019.
The withholding tax scales and rules for 2019 are currently not yet known. These are expected to be announced in the course of December.
Source: Act of 26 December 2015 laying down measures for the reinforcement of job creation and purchasing power (1), Belgian Official Gazette of 30 December 2015.
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.