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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.

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As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

Since 1 January 2024, a specific template for a medical certificate can be submitted by your employee if he falls ill during his annual leave. However, use of this template is not compulsory.

Have you set up a company? Then your operating profit is liable to corporation tax, and your salary as the person running the business or a manager is liable to income tax. Optimizing your pay means in the first instance that you will pay less in tax and social security contributions - a statutory right but which, nevertheless, is subject to certain restrictions.

Actions and procedures when you close down your business

A company that is not subject to VAT and that wants to make use of the system of economic unemployment for its non-manual workers can now rely on any accounting document or justification to prove that it is in difficulty.

As an SME, you have many legislative challenges to face on a daily basis. The Belgian economic landscape is complex and it’s not always easy to comply with constantly changing legislation. Do you want to make sure you are always in compliance with Belgian law?

Do you have an idea, the drive to do business or the skills? Thanks to our expertise, your dreams come true. Rely on our professional coaching that guides you step by step. Start your business with peace of mind.

Would you like to get started as a self-employed entrepreneur? Then you need to meet certain requirements – according to Belgian law. Furthermore, it’s possible that you’re expected to provide proof for certain skills. Find out whether this applies to you and to what extent.