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During the electoral procedure, various formalities will have to be completed including adapting the electoral rolls and delivering/sending the convocation letters.

From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget.

The taxable benefit for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for 2024 has been determined.

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

To encourage workers on long-term disability to return to work, the health insurance fund pays a €1,000 bonus to employers who employ a worker for at least 3 months in an activity authorised by the health insurance fund.

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.

As announced in a previous Infoflash, the government has come to an agreement: for the calculation of the holiday pay and holiday duration for 2023, the days of temporary unemployment due to force majeure in the first six months of 2022 will be treated as days actually worked.

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

During the electoral procedure various formalities will have to be completed including the constitution of the electoral colleges and the composition of the polling stations.

From 1 April 2024, the ceiling for the very low wage component has been adjusted to compensate for the increase in the GMWR on the same date.