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For a company to be considered small certain thresholds must not be exceeded. These thresholds will be adjusted upwards for the financial years starting after 31 December 2023.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

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

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In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

To be announced

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

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.

Are you itching to start your own business, but don’t know how? Partena Professional’s Dreams Lab programme boosts your future business by providing you with professional support in every phase of your company’s development.  No matter where you’re at with your project, from a fun idea to a complete concept, we can help. 

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.