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

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.

As from 1 January 2024, new obligations will apply to workers whose incapacity for work occurs during a holiday period in order to be able to benefit from guaranteed pay and the option of carrying over their holidays.

An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 July 2023, a new amount will be applicable.

Certain formalities need to be accomplished during the (pre-)electoral process.

Ready to start your business as a self-employed entrepreneur? Then you first need to decide on your self-employed status, then your legal form, and finally the type of company (if applicable). 

During the month of June 2024, the social inspection services will carry out national flash controls in the hospitality sector (JC 302).

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

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.