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A sole proprietorship is a business type in which one person carries full responsibility for the business. There is no distinction between the personal and business assets. In a sole proprietorship, the entrepreneur decides everything independently. Many obligations are cancelled out in this company format.

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The status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them.

In principle, the first meeting of the works council and/or the committee for prevention and protection at work takes place on the days following the social elections.

The SRL (société à responsabilité limitée) is a popular business type in Belgium. The most important characteristic of an SRL is the limited liability of shareholders. This means that, in case of bankruptcy, creditors will only be able to make a claim to the company assets – not the personal capital of shareholders. 

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 SA (Société Anonyme) is a business type, usually reserved for financially powerful companies. It’s a capital-focused partnership that pulls in wealth anonymously. Compared to the SRL, the SA has a more complicated management organisation.

To implement the agreement framework of 6 April 2023 concluded at central level within the Group of Ten, the National Labour Council approved 5 collective labour agreements regarding the schemes of unemployment with corporate allowance (hereafter RCC/SWT) that will come into effect on 1 July 2023.

The social partners of joint committee 111.03 reached a draft agreement for the period 2023-2024. Reminder: the Royal Decree of 13 May 2023 sets the salary standard for the period 2023-2024 at 0%.