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The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.
For entitlement to this exemption, three conditions must be met:
The exemption applies from the month in which the worker is hired (October, November or December) until the end of the calendar year 2023. As from 1 January 2024, withholding tax will have to be deducted from the wages.
Source: Royal Decree of 19 December 2022 amending the Royal Decree for the implementation of the 'Code des impôts sur les revenus 1992' with regard to the section of the withholding tax, Belgian Gazette, 30 December 2022.
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