Flanders advances pay‑transparency transposition for the public sector
The Flemish Government approved a draft decree to partially implement the EU Pay Transparency Directive (EU 2023/970) for the Flemish public sector, taking effect on 7 June 2026. Scope Applies to Flemish services, local authorities, and educational institutions and their staff (public sector under Flemish jurisdiction). Right to information Employees may request written information on
Wage withholding tax exemption – New circular letter provides an update on the partial wage withholding tax exemption for night and shift work
Context On 31 July 2025, the Minister of Finance released a long-anticipated circular letter detailing significant updates to the partial wage withholding tax exemption for night and shift work. The introduction of the Bis Variant, coupled with recent case law, contributed to increased complexity, and varied interpretations of certain regulations, leading to uncertainty among applicants.
Exciting Updates in R&D Tax Law: New BELSPO Directives
BELSPO has recently worked with Belgian tax authorities to clarify the Withholding Tax (WHT) exemption process for R&D, with the goal of reaching a more uniform point of view regarding the content of the application procedure and advice. This harmonization, initiated in spring 2024, is a significant step forward, addressing the need for clearer guidelines
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.
