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A law amending the various anti-discrimination laws has just been published in the Belgian Official Gazette.

Since 1 January 2024, the new calculation formulas for the mobility budget have entered into force. However, some areas of uncertainty remained. A tax circular now brings some clarity

The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

Since 1 May 2023, a bicycle allowance is laid down in those sectors that do not allocate a specific allowance. All employees in the private sector are now entitled to a bicycle allowance. Does this mean that all employees are entitled to 0.27€/km? No, and here's why.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

The threshold index for the public sector and the social benefits has been exceeded in April 2024. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in May 2024.

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!