51 results found

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.

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

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.

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Since 1 January 2024, temporarily unemployed employees are entitled to an additional supplement.

The application period for the Flemish aid areas is extended by 2 years. Companies in aid areas around Genk and Turnhout can apply for tax aid until 31 October 2024, while companies in the aid area around Zaventem-Vilvoorde have this option until 31 May 2028.

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

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.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave. These conditions are always the same, regardless of the worker's status and the manner in which the holiday periods are defined.