New withholding tax exemption for variable shifts adopted in Parliament
On 3 May 2024, the Belgian Parliament adopted the law concerning the new exemption of withholding tax for shift work with variable shifts. The law introduces the “variant bis”, aiming to ensure clarity and legal security, mitigating recent judicial decisions that restricted the definition of qualifying shift. For more information, we refer to our previous
Exemption of withholding tax for night and shift work, a new measure for variable shifts
On 22 March 2024 (published on 27 March 2024), the Federal government introduced amendments to a draft bill which outline a new transitional measure regarding the withholding tax exemption for night and shift work. This transitional measure, referred to as “variant bis” is in response to the uncertainty that arose after the Constitutional Court opened
New Circular letter on the calculation of the Federal Mobility Budget: pitfalls remain
At the end of September last year, the Belgian government published a Royal Decree to clarify the calculation of the budget for the Federal Mobility Budget and introduce a lump sum calculation method as well. These formulas are to be used both to calculate the available budget as well as the cost to be charged
Wage withholding tax exemption – Constitutional court has introduced a strict interpretation of the application requirements for the wage withholding tax exemption for shift work
Executive Summary In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditions to apply the withholding tax exemption for night and shift work. Said condition requires that the shifts perform the same work in terms of content and magnitude of
The updated benefit in kind for the private use of a company car – 12 months delay for a significant tax increase?
Executive summary Due to the acceleration of the electrification of the fleet, employees driving a combustion engine car were faced with an approx. 10% increase of the benefit in kind company car as of 2024. To mitigate the related tax cost for the individual, the Minister of Finance has announced a change in the calculation
Charging the company car at home – new clarification on the tax treatment of the cost reimbursements
Introduction The shift to electric cars has proven to bring its share of challenges for HR and fleet managers responsible for a Belgian company car fleet, as many new practical considerations arise compared to the context of a “classic” combustion engine car fleet. But also for tax professionals, this still relatively new concept has raised
Federal Mobility Budget : What changes do you need to make to your budgets by next year?
Introduction The mobility week has also set our government in motion, as a Royal Decree was published last week, on 29 September 2023, in an attempt to provide clarification and simplification in the framework of the Federal Mobility Budget The Decree not only amends the way the budget is tracked towards the employee, but also
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
