No nominative list of incoming taxpayers and researchers for income year 2022
On 1 January 2022 two special tax regimes were introduced, one for incoming taxpayers and one for incoming researchers. Each year the employer must submit a nominative list of affected employees. For the income year 2022, this requirement does not apply.
How organising your company if teleworking becomes the norm?
Now that we are teleworking en masse, this will continue to be established even after the corona crisis. For example, if employees work from home more, they also expect partial reimbursement of expenses. How can you organize yourself as a company and reduce your HR costs?
It isn't always compulsory for you to cover the costs of your employees' commute, but it is an interesting alternative form of remuneration. Does your employee come to work in his or her own car? Then you are not required to cover the cost of the journey!
If you make a company car available to your employees, a taxable benefit in kind arises when they use this car for private purposes. One of the elements to calculate the taxable benefit for the 2023 income year, the reference CO2 emission, has been published.
Your joint committee: the basis for your sectoral information
Whatever your sector, you are subject to the authority of one or more joint (sub)committees.
Consult all available joint committees on MyPartena