Tax exemptions in the spotlight
Due to the budget deficit and the need to bring in funds, the tax authorities are increasing their controls. Employers benefiting from an exemption from the payment of advance tax levy are especially targeted in this context.
Teamwork on construction sites under scrutiny
In 2018, the authorities extended the tax exemption for teamwork to real estate work on construction sites.
Since then, employers in the industrial sectors can benefit from the exemption, as well as those in the construction sector and related sectors. However, a modified definition of "teamwork" applies to them.
Learn more: "What is teamwork in construction?"
Indeed, for teamwork on construction sites, it is enough, among other things, that the work is carried out by a team of at least two persons (and not necessarily by two teams). Furthermore, these persons may perform complementary work in terms of its nature or scope. It therefore does not have to be the same work.
Teamwork on construction sites: a very strict burden of proof
In the event of a tax audit, you must, as an employer, prove that your workers have actually performed real estate work on construction sites for at least one third of their working time.
First tightening: a more detailed nominal list
Originally, this nominal list for night work and teamwork had to mention only the full identity of each worker concerned, as well as the month during which they worked in a team.
Since 1 April 2022, however, the employer must provide much more information to the tax administration via a more detailed nominal list.
What constitutes a solid and well-substantiated file? And what does case law say?
Even well-prepared employers are assessed strictly. This is what emerges from four rulings of the Antwerp Court of Appeal of 6 May 2025:
- First of all, the burden of proof lies entirely with you as the employer
- Then, the interpretation of what is considered sufficient proof is tightened as follows:
- Job titles and descriptions are not sufficient to demonstrate the nature of the activities;
- Software tools and analyses are not sufficient if no concrete proof is provided that the workers actually perform real estate work on construction sites.
- Simultaneous presence does not equate to teamwork: being on a construction site at the same time is therefore not proof of teamwork.
- CheckInAtWork and sectoral safety instructions are insufficient: they do not prove that it is indeed a question of teamwork.
What does Securex do for you?
Do you have questions about the application of an exemption from advance tax levy? In that case, contact your Legal Advisor by email at the following address: MyHr@securex.be
Source
- Four rulings of the Antwerp Court of Appeal of 6 May 2025 (Antwerp 6 May 2025, 2023/AR/1570; 2023/AR/1571; 2023/AR/1572; 2023/AR/1573)
