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Employees who work from home on a structural and regular basis for a substantial part of their working time, may receive a flat-rate office allowance from their employer.

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

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

Employers active in the fruit or vegetable growing sector can benefit from a new tax support measure.

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

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