Adjusted calculation method for profit premiums
On 6 December, the Chamber approved the Act holding several employment provisions. One of the chapters of this Act adjusts the system of profit premiums, by introducing the possibility of a pro rata calculation in this respect. Background: the profit premium The system of profit premiums entered into force on 1 January 2018 and enables
Belgian tax reform: Personal income tax – profit participation premium
Remark: the following announced measure will have to be formalised in draft legislation which should only be available as from September/October. Only then will full details be known. As already mentioned in the PwC Newsflash of 4 August, the federal government reached an agreement on 26 July 2017 on important tax, economic and social reform
