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New requirements for exemption from payment of withholding tax for shift and night work from 1 April 2024

Employers who have employed French border workers in Belgium must on-line submit or send specific documents relating to the income for 2023 to the scanning centre of the FPS Finance by 31 March 2024.

The fight against social and tax fraud has intensified since the De Croo government. Last year alone, almost 10,000 companies were inspected, and of the number of inspections conducted, 38% were positive (SIRS Belgium).

If you make an employee temporarily unemployed, you will have to pay him/her, from 1 January 2024, in addition to the existing supplement(s), an amount of EUR 5 per day of unemployment, unless a subsistence security fund takes care of that payment.

During the month of March 2024, the social inspection services will carry out flash controls in the moving sector (JSC 140.05).

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

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

From 1 August 2023, it will be possible to enter into a company collective bargaining agreement that provides for the payment of compensation in lieu of the provision and maintenance of work clothing. Previously, only an sector collective bargaining agreement could provide for this compensation.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

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