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Is your business subject to VAT obligations? If so, you need to activate your business number with the General Administration of Taxation.  

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same 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.

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

To encourage workers on long-term disability to return to work, the health insurance fund pays a €1,000 bonus to employers who employ a worker for at least 3 months in an activity authorised by the health insurance fund.

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

As announced in a previous Infoflash, the government has come to an agreement: for the calculation of the holiday pay and holiday duration for 2023, the days of temporary unemployment due to force majeure in the first six months of 2022 will be treated as days actually worked.

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

Employees who work on Sunday 9 June 2024 are not exempt from voting, as voting is compulsory in Belgium.

A general partnership is a legal entity. It’s the least regulated and simplest business type. To set up a general partnership, you don’t need to visit a notary or publish a financial statement, nor do you need a financial plan. As a partner, you are unlimitedly liable in case of company debt, though, which means your private assets aren’t protected.