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The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

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.

As an employer, you can allocate a loan to your employees on favourable terms (interest-free or at a a reduced rate of interest ). The reference rates of interest for 2023 have been published.

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

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

an absent employer can delegate his powers

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

Target group reductions in Flanders from 1 July 2024

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.

The formalities which need to be accomplished between day X - 35 and day X can be summarized as follows.