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An employer who wants to benefit from the new tax exemption for social liabilities must submit an annual nominative list by electronic means. No information about this electronic application is available yet.
Due to the introduction of the single employment status, the dismissal cost for an employee has increased in some cases compared to the dismissal cost in the former scheme. In order to compensate for this higher cost, a tax exemption for social liabilities was introduced.
The amount to be exempted from profits or gains per employee amounts to:
The remuneration on which the exemption is calculated shall, if necessary, be limited.
More information about this measure can be found in our Infoflash of 25 March 2019.
In order to benefit from the exemption, the employer must submit a nominative list of the employees employed by electronic means each year. This will be done via Belcotax-on-web. For the time being we have no more information on the electronic application. As a result, it is not yet possible to submit lists.
Besides, the information on this list has been extended. For each employee, the list must contain the following information:
We are waiting for further instructions from the FPS Finance. As soon as there are new developments, we will inform you.
Sources: Royal Decree of 13 June 2019 amending article 46quater of the RD implementing the 'Code des impôts sur les revenus 1992' with regard to the application modalities concerning social liabilities pursuant to the single employment statute, BOJ 4 July 2019; Ministerial Decree of 24 June 2019 determining the modalities of electronic communication referred to in article 46quater of the Royal Decree implementing the 'Code des impôts sur les revenus 1992', BOJ 4 July 2019.
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