News articles written by Pieter Nobels

Exemption of withholding tax for night and shift work, a new measure for variable shifts

28 March 2024

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

Wage withholding tax exemption – Constitutional court has introduced a strict interpretation of the application requirements for the wage withholding tax exemption for shift work

13 February 2024

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

PwC’s Workforce Podcast – On the Move: Workforce Mobility Insights

18 September 2023

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

R&D wage withholding tax exemption – Practical implications of the stringent implementation by tax authorities partly clarified. Your action required by August 1st, 2023

6 July 2023

Executive summary: The new position of the Belgian tax authorities regarding the notification of R&D programs and projects to Belspo is requiring a more proactive and detailed reporting As a result, the existing Belspo procedure of annual updates is temporarily abandoned in favor of multi-year applications including relevant R&D information Applicants are advised to update