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Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

As of 1 January 2024, the formula for calculating the solidarity contribution payable by employers on company vehicles will be adapted shortly.

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.

Company cars: the reference CO2 emissions for 2024 have been published!

Certain formalities have to be completed during the (pre-)election procedure. Below we give a brief overview of the formalities to be completed on day X.

The “leerjob” (learning job) is a new and for the time being temporary form of workplace learning in Flanders and Brussels that will take effect from 1 January 2024.

The added value coefficient for the calculation of rental benefits of company directors for 2024 has been published.

In some companies, a training plan must be drawn up by 31 March 2024 at the latest.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.

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.