Important Update regarding Reimbursement of Home-Charging Costs – Circular Letter 2024/C/77 of December 5, 2024
In 2021, the ‘green revolution’ within the Belgian mobility landscape was introduced. The legislator drastically intervened in the social and tax treatment of combustion engine vehicles to ensure that the Belgian vehicle fleet would electrify at a rapid pace. Based on information provided by Statbel the number of electric vehicles has increased with almost 255%
Government Agreements – What is on the Table in the Flemish and Walloon Regions?
The Flemish and Walloon regional governments have already reached their respective agreement. Some of the measures will introduce significant changes to the regional taxation landscape. However, these measures have not yet been voted and still need to follow the legislative process at the regional level. Both Regions will reduce their inheritance and gift taxes (following
Partial wage withholding tax exemption for shift work: Royal Decree introduced to solve opaque application by temporary employment agencies
To ensure a level-playing field, companies recognized for temporary employment were already equated with companies where shift work is carried out with respect to the withholding tax exemption for night and shift work. To apply the exemption, in addition to the basic conditions, they require prior consent from the client-user that employs the temporary workers.
Finally more clarity on the horizon for employers who reimburse home charged electricity?
The world of car taxation has been experiencing one change after another for several years. Yesterday, Minister of Finance Vincent Van Peteghem announced in parliament that his Administration is working on a circular letter that, although only temporary, would remove a lot of uncertainty for both employees and employers regarding the reimbursement of electricity used
It’s official : the new copyright regime does not apply to the IT sector
The Constitutional court rejects the actions introduced by several software designers and IT companies for the cancellation of the legislative provision which excludes income relating to computer programs from the specific copyright tax regime. Officially back to its roots The new copyrights regime has been modified by the program-law of 26 December 2022 (see our
End of the “old” special tax regime for expatriates: key changes starting January 2024
As of January 2024, the special tax regime applicable to certain expatriates in Belgium under the administrative tolerance (i.e. Circulaire n°Ci.RH.624/325.294 dd august 08.1983) has come to an end. If you are an expatriate who was in scope of the ‘old’ special tax regime until the end of December 2023, it is crucial to understand
PwC’s Workforce Podcast – On the Move: Workforce Mobility Insights
PwC’s Workforce podcast Empowering the workforce through the People Value Proposition Welcome to On the Move: Workforce Mobility Insights, the podcast dedicated to exploring how mobility impacts job satisfaction, work-life balance, and sustainability. In this episode, we discuss the evolving expectations of mobility in the workforce. Discover the challenges employers face today and how they can
PwC’s Workforce Podcast – Empowering the workforce through the People Value Proposition
The war for talent is more present than ever and that means that organisations have to attract employees in new ways. They have to reframe their offer for current and potential employees, and this is captured in a well defined People Value Proposition which outlines the benefit your people gain when they join and stay
