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A lot of companies will have to forward their social balance sheet to the National Bank of Belgium after the close of the financial year.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

On 1 July 2023, a number of new measures will enter into force. Here is a brief overview.

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.

“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

As an employer you may award a flat-rate kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel.

In certain cases, the electoral procedure has to be terminated earlier.

Change of age limits for target group reduction recent sustainable work experience (Flanders), from 1/7/2024

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When appropriate and provided that certain conditions are met, an agreement must be obtained on the postal vote during the electoral procedure.