Federal government agreement – Main considerations from a tax incentive perspective
The new Belgian Federal Government Agreement for 2025-2029 introduces a number of reforms aimed at creating a resilient, innovative and sustainable economy capable of competing on the global stage while simultaneously investing in a sustainable future. In order to achieve this objective, the government will take measures aimed at stimulating innovation, circularity and reducing costs
Tax reform night- and shift labor wage withholding tax incentive
On March 24, the Belgian parliament voted new legislation introducing a number of changes with respect to the night – and shift labor wage withholding tax incentive (and some changes to the other wage withholding tax incentives). Below we list the most important changes (The amendments will apply to remuneration paid or awarded as from