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A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

On 31 December2023, the special tax regime for foreign executives will end.

For absences in the context of educational leave, the employee is entitled to the payment of his normal wage on the usual dates. However, this wage is limited to a certain amount.

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

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

In Flanders, the commuting fund (Pendelfonds) regularly launches calls for projects to subsidise more sustainable mobility. From 18 September until 18 October 2023, companies can submit a project to obtain a subsidy of up to 200,000 € per company.

If an employee has given you the right to use their mobile phone number under the terms of their employment contract, from 1 January 2024 they can ask it back.

The possibility for employees holding the office of mayor to take political leave has been extended to new situations.

From 1 January 2024, employees who become ill during their leave or who are unable to take their leave for a specific reason will be able to carry over their leave to a later date.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.