Wage cost reduction for shift labour in the construction sector
The Act of 26 March 2018 has introduced a specific regime for wage withholding tax exemption for shift labour in the construction sector. The legislation as existing in article 275/5 BITC regarding shift labour has thus been amended with an additional definition for shift labour in the construction sector. The Belgian tax administration issued on
New legislation on posting of employees adopted by the Belgian Chamber of Representatives
In the Belgian Official Gazette of December 20th, the Act of December 11th, 2016 laying down several provisions with respect to the posting of employees was published. This Act transposes the Enforcement Directive 2014/67/EU (“Enforcement Directive”) of the Posting Directive 96/71/EC (“Posting Directive”) into Belgian law and includes, among other measures, a number of additional
