Which measures are being amended?
- Copyrights: limitation of flat-rate cost deduction
- Tax exemptions: introduction of a correction factor
- Tax exemption for occasional workers in fruit and vegetable cultivation reintroduced
- Tax exemption for night and shift work
Copyrights: limitation of flat-rate cost deduction from 1 January 2026
The programme law reforms the tax regime for copyrights from 1 January 2026. Specifically, the flat-rate cost deduction will only apply from that date to holders of an artwork certificate “regular” or “plus”. Holders without an artwork certificate or with a “starter” artwork certificate will no longer qualify.
Read more: “Draft programme law reforms copyrights”
In addition, the copyright scheme will be reopened to the IT sector from 2026. However, this measure is included in another law which is not yet official.
Read more: ”Copyrights reopened for IT sector from 2026 | Securex”
Tax exemptions: introduction of a correction factor
The exemptions from the advance tax levy withholding are an important support measure for companies but cause significant costs for the state. To compensate for these costs, the government is introducing a correction factor to be applied to these exemptions from income year 2027.
Read more: “Tax exemptions: introduction of a correction factor”
Tax exemption for occasional workers in fruit and vegetable cultivation
Good news for employers in fruit and vegetable cultivation. After annulment by the Constitutional Court, the programme law reintroduces this tax benefit from 1 January 2026. The most notable change is that temporary employment agencies will now also qualify.
Read more: ”Reintroduction of tax exemption for fruit and vegetable cultivation”
Tax exemption for night and shift work
The programme law changes the scheme for exemption from advance tax levy withholding for shift and night work in an important way: the tax definitions are aligned with social legislation.
For night work, the current tax time limit (work performed between 8 p.m. and 6 a.m.) is removed. From now on, reference is made to the concept of night work as defined in the Labour Act of 16 March 1971. Only work qualifying as night work under that legislation will still qualify for the exemption.
This alignment increases coherence between both frameworks, but requires you as an employer to check whether your work arrangements still comply with the conditions of the Labour Act.
The new rules apply to remunerations that are paid or granted from 1 June 2026.
Read more: “5 labour law novelties from June 2026?”
