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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.

It can sometimes be complicated to understand the operational rules and areas of competence of the consultation bodies

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

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

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

Target group reductions in Flanders from 1 July 2024

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.

an absent employer can delegate his powers

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