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Following the 2023-2024 interprofessional agreement, recovery hours were reintroduced. From July 2023 to June 2025, it will again be possible to work 120 additional voluntary overtime hours, also known as ‘recovery hours’. In principle, these hours are exempt from a social and tax point of view.

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

The Central Businesses Databank (KBO-BCE) centralizes the basic identity details of businesses and provides them to the various relevant authorities. The data contained in the databank has to correspond to the reality, of course. 

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.

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

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.

Want to call it a day? Or to take things a bit easier after an illness or accident? Are you dreaming of taking a new direction and setting up a different business? If you decide to sell your business, it boils down to preparing thoroughly: from the administrative, employment legislation and mental viewpoint.

From 1 April 2024 at the latest, if you invoke medical force majeure to terminate the contract, you must communicate certain data to the INAMI/RIZIV and pay a contribution of 1,800€ to the Return-to-Work Fund.

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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.