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On 1 January 2024, a number of tax amounts were adjusted in line with indexation mechanisms

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

During the whole month of January 2024, the social inspection services will carry out national flash controls in the construction sector (including electro-technical and metal sector).

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.

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

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

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

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

The employers of the public and private sectors are entitled to a structural reduction of their employer contributions to the social security for their workers subject to all social security sectors, as far as they satisfy some specific conditions.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.