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...
With the upcoming deadline for transposing the EU Pay Transparency Directive, employers must prepare themselves for the requirements of this directive. This newsletter outlines the key points of the directive and the practical steps you can alread...
The end of the calendar year is approaching: colleagues are making arrangements for the holidays between Christmas and the New Year and a few forward-looking souls are already dreaming about their holiday destination for the summer of 2026. On the ot...
2025 is gradually coming to an end. With the new year approaching, some are already looking ahead to their holiday planning for 2026. Below is an overview of the public holidays in 2026, along with a brief reminder of the applicable rules regarding s...
Each year in January, 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 whereby...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
Since 4 March 2022, the European Union has granted temporary protection to Ukrainian nationals who resided in Ukraine before 24 February 2022. The period for which temporary protection is granted is renewed annually and was extended in July 2025 to 4...
An employer who wishes to employ a foreign worker with a nationality from outside the EU in Belgium must, in principle, apply for a combined permit (single permit) prior to employment. On the other hand, if the foreign candidate already lives and wor...
The costs that the employee incurs during business trips abroad can be reimbursed on a lump-sum basis by the employer. The accepted lump-sum amounts in the so-called ‘country-list’ were adjusted on 14 July 2025 and the adjusted amounts are effect...
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 newsflash of April, we informed you that the deadline for registering training courses in the Federal Learning Account (hereafter ‘FLA’) had been extended to 1 September 2025. A new law has been published that postpones this deadline...
In 2025, following the federal elections of 2024 and the formateur’s note, a government agreement was reached on 31 January 2025. This document set out the political roadmap and included several important reforms in employment and labor market orga...
The Arizona Coalition Agreement that was reached at the end of January 2025 provides for a structural increase of the number of voluntary overtime hours which an employee can perform (360 hours per year), as well as for a simplification of the underl...
1. Context When an employer provides an electric company car privately used by an employee, it is valued based on a lump sum benefit in kind (BIK). This BIK also includes: Public Charging → with card provided by the employe...
In the Flemish Government Agreement 2024-2029, Flanders focuses on labour migration from outside the EU as the final element of a labour market policy that is aimed, among other things, at filling shortages on the Flemish labour market....
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
Employers and employees subject to Belgian social security must pay contributions to the NSSO (National Social Security Office). Employee contributions amount to 13.07 % of the gross salary and are deducted from the employee’s salary in payroll. ...
With several warm weeks behind us, we are reminded that the summer holidays are just around the corner. Therefore, it's time to outline the basic principles of student work once again. Who is eligible for student work? A student has t...
It’s that time of the year again! As a resident tax payer of Belgium, living and working in Belgium, you are obliged to file a resident income tax declaration towards the Belgian tax authorities. In this tax declaration, you mention all perso...
Different governments in Belgium are currently looking into ways to attract foreign talent to address structural shortages in the Belgian labor market. In this regard, the Special Tax Regime for inbound taxpayers and inbound researchers still rema...
In our newsflash of January , we informed you that the deadline for registering training courses in the Federal Learning Account (hereafter ‘FLA’) had been extended to 1 April 2025. Before this date expired, a law proposal has been ap...
On 6 December 2024, the Private Investigation Act was published in the Belgian Official Gazette. This act replaces the Detective Act of 19 July 1991, which was outdated. In this newsletter, we discuss the Private Investigation Act and why it ha...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. It is not necessary to be able to prove the exact amount of these costs as the authorities have fixed a ma...
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 2025 from 154.74 EUR per month to 157.83 EUR per month. &nb...
On 1 February 2025 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 our previous newsletter. The draft training pla...
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