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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.

If, at the moment of the recruitment of your higher employees dating from before 1st January 2014, you had concluded a clause defining the duration of their notice period in case of dismissal, it is from now on the duration defined by this clause that will be applied.

On 31 December2023, the special tax regime for foreign executives will end.

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The final payment date of the purchasing power bonus is extended by 3 months until 31 March 2024.

As of 1 August 2023, the FPS Finance will adopt a stricter position on when to notify Belspo of an R&D project or programme. From then on, you must notify Belspo before the project or programme start date. Check to see if you need to take action!

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.

The fight against social and tax fraud has intensified since the De Croo government. Last year alone, almost 10,000 companies were inspected, and of the number of inspections conducted, 38% were positive (SIRS Belgium).

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

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