Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certa...
Expenses incurred by employees for business travel within Belgium may, subject to certain conditions, be reimbursed by the employer on a lump-sum basis. As of 1 September 2026, the lump-sum amounts accepted by the tax authorities for domestic busines...
The school year is starting again, so about time to list all the regional principles regarding educational leave. What is the scope? Paid educational leave gives the employee the right to follow an approved training course and to be a...
In our previous newsletters of 3 April 2025 and 13 March 2026, we provided more explanation on the obligations under the Private Investigation Act (hereinafter “PIA”). A judgment of the Labour Court of Kortrijk once again examined the extent t...
Employees who work from home on a structural and regular basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on 1 September 2026 from 160.99 EUR per month to 164.21 EUR per month. ...
Flemish training leave will undergo a major reform from 1 September 2026. Through these changes, the Flemish government aims to better align the system with training that strengthens employees’ employability and address labour market needs. The eli...
Given the increased telework following the Covid-19 pandemic, the EU Member States, Liechtenstein, Norway and Switzerland reached a framework agreement in June 2023. The purpose of this agreement is to prevent a shift in the applicable social securit...
An employer who wishes to employ a worker with a nationality from outside the European Economic Area or Switzerland on Belgian territory for more than 90 days must, in principle, apply for a combined permit (single permit) prior to employment. The...
The year 2026 has been a particularly dynamic year in terms of legislative and regulatory developments in social security and employment law. The gradual implementation of the government agreement concluded in 2025 has resulted in the adoption of num...
Are your corporate records in Belgium up to date? Summer is often the perfect time to take a step back and ensure that your company’s records are up to date. Whether you are a Belgian company, a foreign company active in Belgium, or a foreign...
Even though the deadline of 7 June 2026 for transposing the EU Pay Transparency Directive has passed, many questions and comments remain about its content. Belgium has not met the deadline of 7 June 2026 to transpose the Directive. It has requeste...
The year 2026 marks the concrete implementation of the government agreement adopted the previous year. This development has resulted in the adoption of several new legal provisions, particularly in social security law and labour law, as reflected by ...
“New” employers in Belgium who hired a first employee, benefit from a partial reduction from social security contributions during the entire period of employment of this first employee. This is called the 'target group reduction first hiring’. ...
A law fundamentally reforming the flexi-job scheme was recently approved and adopted by Parliament. The law has in the meantime been published in the Belgian Official and entered into force on 1 July 2026. In this newsletter, we first provide a br...
Background Employees whose roles involve a significant degree of creativity and whose work is protected by copyright have, for many years, been able, subject to certain conditions, to benefit from a favourable social security and tax treatment on ...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certa...
Background As of 1 January 2026, Belgium has introduced a generalized capital gains tax. This tax notably affects individuals who qualify as Belgian tax residents and who hold title (including bare ownership, but excluding usufruct) to certain cat...
In a previous newsletter, we informed you of the adoption of new rules relating to the limitation of the notice period to 52 weeks, as well as the introduction of a reduced notice period during the first six months of employment, a rule that had not ...
In response to the recent rise in energy prices, the government has announced temporary measures to support employees who use their own car or a company car without a fuel card or charging card for commuting and/or business travel. 1. Tax credit i...
In Belgium, social dialogue takes place at three levels: interprofessional/federal, sectoral, and company level. In recent months, the wage norm as well as various employment-related measures have been adopted at the federal and interprofessional lev...
We would like to keep you informed about an important upcoming change in payroll and working time reporting to the Belgian social security authorities (RSZ). As of 1 January 2028, a new reporting system called the Wage Data Transfer System (LTDS) ...
In our newsletter of 19 January 2026, we already informed you about the planned “centimes index.” The measure has since been approved by Parliament and has been in force since 1 June 2026. Below you will find an overview of how this new measur...
In Belgium, social dialogue takes place at three levels: interprofessional/federal, sectoral, and company level. In recent months, the wage norm as well as various employment-related measures have been adopted at the federal and interprofessional lev...
Since our previous newsletter of 19 January 2026, the government has not remained inactive. In this newsletter, we provide a structured overview of the main developments that have since been adopted or announced, as well as their ...
The days are getting longer and warmer, which means summer is on the way. This makes it the perfect moment to revisit the basic principles of student work. Who is eligible for student work? Since early 2026, student work rules have ch...
It’s that time of the year again! As of 28 April 2026, Tax-on-Web (MyMinFin) is officially open, allowing you to submit your return electronically. As a Belgian tax resident, living and working in Belgium, you are required to file a personal inc...
What is the EES? On 10 April, the Entry/Exit System (EES) became fully operational in the 29 Schengen Member States. This new system replaces the traditional passport stamps for third‑country nationals (travelers who are not nationals of an EU M...
On 12 March 2026 the European Court of Justice (‘ECJ’) ruled that the 7% surcharge imposed on non-residents who are taxable in Belgium on their Belgian sourced income is a hindrance to the free movement of workers. By way of background informa...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certa...
As already mentioned in our previous newsletter, at the end of 2025 certain changes were implemented in respect of the special tax regime for inbound taxpayers and inbound researchers retroactively - effective 1 January 2025 -, i.e. the annual salary...
It is no longer a mystery that the federal government is actively implementing the measures set out in its 2025 government agreement. In our newsletter of 19 January 2026, we already provided an initial overview of the measures planned for 2026, i...
One of the ongoing consequences of the COVID-19 pandemic is the wish of many employees to telework, at least partially, from home. It is fairly straightforward to implement this if the employee resides in the same country as that in which their emplo...
In our newsletter of 3 April 2025, we informed you about the publication of the Private Investigation Act (“PIA”) and its impact on HR personnel. Nearly a year has passed since then. With this newsletter, we would like to provide you with an upda...
Employees who work from home on a structural and regular basis can receive a lump-sum reimbursement from their employer. The maximum amount of this allowance has been increased on 1 March 2026 from 157.83 EUR per month to 160.99 EUR per month. &nb...
On 1 February 2026 the subscription fees for the train (NMBS/SNCB) have been increased. In this newsletter, we would like to inform you of the impact of these increases for you as an employer. First of all, we repeat in a nutshell the general prin...
Since the Labour Deal, employers with at least 20 employees must establish a formal training plan each year. More information on what must be included in this formal training plan, can be found in this newsletter. The draft training plan must f...
After several postponements of the obligation to register training courses in the Federal Learning Account (FLA), the federal government has finally decided to abolish the FLA definitively as of 1 January 2026. The data already registered in the F...
In Belgium, social dialogue takes place at three levels: interprofessional/federal, sectoral and company level. In recent months, the wage norm as well as various employment-related measures have been introduced at federal and interprofessional level...
On 30 December 2025, the Act implementing a reinforced return-to-work policy in case of incapacity for work was published in the Belgian Official Gazette. The new Act will introduce several important changes. These measures aim to strengthen the prev...
In Belgium, social dialogue takes place at three levels: interprofessional/federal, sectoral, and company level. In recent months, the wage norm as well as various employment-related measures have been adopted at the federal and interprofessional lev...
The wage norm (= the maximum wage cost development) is set every two years and determines the maximum increase of the salaries in Belgium and at the same time functions as a kind of framework for the biennial wage consultations in the sectors and com...
This newsletter provides an overview of several key social and legal developments relevant to employers in 2026, ensuring you to stay informed in a timely manner about upcoming changes and to prepare accordingly. Other important topics will be explor...
Expenses incurred by an employee when travelling for professional reasons within Belgium or during a business trip abroad may, under certain conditions, be reimbursed by the employer on a lump-sum basis. Several changes have been introduced to the ap...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certa...
In Belgium, social dialogue takes place at 3 levels: interprofessional/federal, sectoral and within the company. In recent months, the wage standard as well as various employment-related measures have been introduced at federal and interprofessional ...
In our newsletter of 22 December 2025 we provided an overview of the changes to the special tax regime for inbound taxpayers and inbound researchers implemented retroactively since 1 January 2025 on a tax level. The Belgian social security authori...
Each year in January, the salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whe...
As already mentioned in our previous newsletter, a special tax regime for inbound taxpayers and inbound researchers has been introduced since 1 January 2022 in order to reduce the salary costs for the company of its eligible employees/company directo...
In Belgium, social dialogue takes place at 3 levels: interprofessional/federal, sectoral and within the company. In recent months, the wage standard as well as various employment-related measures have been introduced at federal and interprofessional ...
The Royal Decree of 10 November 2025, providing for the increase of the maximum amount of meal vouchers, was finally published on 17 November 2025. In accordance with this decree, the employer’s maximum daily contribution to meal vouchers will incr...
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