Belgian regulations on disregarding A1 forms incompatible with EU legislation
In its judgement of 11 July, the CJEU ruled that the Belgian social anti-abuse Act, which provides for the possibility to disregard an A1 form in case of abuse of rights, is incompatible with the EU legislation on the coordination of social security schemes. Programme Act of 27 December 2012 In the Programma Act
Summer is here – principles of student work
The summer holidays have started and both students and employers might still be looking for either a summer job or a student to temporarily join their team during the coming months. We would therefore like to reiterate the regulations and points of attention related to employing students. Definition of “student” In order to be considered
Revision of the Posting Directive approved
Following the positive vote by the European Parliament in May, the Council of the EU has now approved the revision of the Posting of Workers Directive 96/71/EC (“Posting Directive”) as well. The most significant changes included in this revision are the introduction of the concept of a “long-term posting” for postings exceeding 12 months (with
The mobility allowance has arrived
In the Belgian Official Gazette of 7 May, the Act of 30 March regarding the introduction of a mobility allowance – the co-called “Cash for Cars” – was published. This Act provides for the possibility for employees who have a company car at their disposal to exchange this company car for a compensating cash allowance
Company provided housing: new practice note
When a company puts a house or an apartment at the disposal of one of its directors or employees, the beneficiary is taxed on a benefit in kind. The calculation of the benefit in kind depends on whether the housing is provided by an individual (100/60 x indexed cadastral income) or by a company (100/60
Adjusted notice periods as from May 1st
On March 30th, the Act of March 26th regarding the strengthening of economic growth and social cohesion was published in the Belgian Official Gazette. This Act contains a multitude of changes in different fields among which the adjustment of the notice periods that are applicable when an employer terminates the employment agreement of an employee
Cycling allowance: is the shortest way always the right way?
In Belgium, employers can grant a cycling allowance to employees who make use of a regular bike or an electric bike for travelling to and from work. This commuting allowance is generally tax-free (and exempt from social security contributions) up to a maximum amount of EUR 0,23 per kilometre. In practice, employers are often only
Mobility budget – Agreement within the Federal Government
Earlier this week, the anticipated legislation regarding the mobility allowance (“cash for car”) was approved by Parliament. Following the advice and remarks from several official institutions, the government also started working on the introduction of a mobility budget. It is anticipated that when the mobility budget, will also become legislation, it will co-exist with the
