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

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.

During the month of August 2023, the social inspection services will carry out national flash controls in the cleaning sector (JC 121).

On 1 January 2024 , the rules currently in force for the settlement of the single leaver holiday pay of non-manual workers and of the holiday pay when switching from manual worker to non-manual worker status will be fundamentally changed

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

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

The wages of certain young workers are exempted from withholding tax in the fourth quarter of 2023.

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

The Act of 5 November 2023 provides for the allocation of an additional supplement for employees who are made temporarily unemployed from 1 January 2024.

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