• 22 May 2024

    Small and micro-companies: adapting the size criteria

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    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.
  • 07 May 2024

    Partial exemption from payment of withholding tax for shift work: “bis variant”

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    The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.