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

In 2024, what can we expect when it comes to withholding tax? A few new features. Find out more.

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

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium.

The reform of the flexi-jobs system concerns among other things the amount of the basic wage and the flexi-wage.

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

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