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Is your business subject to VAT obligations? If so, you need to activate your business number with the General Administration of Taxation.  

The threshold index for the public sector and the social benefits has been exceeded in October 2023. Consequently, several allowances, such as the allowances for night work, have been indexed with 2% in November 2023.

Leave dates within a company can be set either individually by means of an agreement between the employer and each employee or collectively in case of a closure of the company. In this case, the collective closure period must be communicated to your employees by 31 December 2023 at the latest!

When a statutory public holiday falls on a Sunday or a day on which the company does not usually work, it must be replaced by a day on which the company usually works.

The temporary increase in the limit of 130 to 180 tax-friendly overtime hours expired on 30 June 2023. It has been decided to extend this measure for all sectors up to and including 30 June 2025.

The national flash controls in the green sectors (JCs 144, 145 and 132), namely the agricultural, horticultural and technical agricultural and horticultural sectors, will continue in the month of October 2023.

The end of the year is approaching and some of your employees still have a fair number of holiday days to take before 31 December. So what are the rules and your obligations in such cases?

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

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