Are these measures already official?
Not yet. In this article, we discuss a draft programme law, and the proposed text still has to go through several steps. Until this legislative process is completed, the proposed measures may change and do not yet have legal force. Through Lex4You, we will keep you informed of further developments.
Tax exemption as compensation
On 1 July 2023, a tax exemption was introduced to compensate for the increase of the minimum wage for occasional workers in the fruit and vegetable cultivation sector (JC 145.050 and 145.060). This exemption amounted to 1.27 euros per hour worked (amount for income year 2025).
The measure was initially introduced temporarily until the end of December 2023, with plans to extend it permanently from 1 January 2024 onwards.
Read more: Agriculture and horticulture: support measures for occasional work extended indefinitely
Annulment of the exemption by the Constitutional Court
In the summer of 2025, this tax benefit was annulled by the Constitutional Court with retroactive effect from 1 January 2024, after the temporary employment sector had challenged the measure.
The Court ruled in favour of the temporary employment sector, explaining that the measure constituted European state aid which had not been properly notified to the European Commission.
Read more: “Tax exemption for occasional workers in fruit and vegetable cultivation annulled by Constitutional Court”
Draft legislation revives the measure
A draft programme law now reintroduces the measure from 1 January 2026. There are only a few changes compared to the previous version.
Temporary employment sector now also in scope
The new regulation now includes temporary employment agencies. They may only apply the exemption if the client-user gives explicit agreement. A Royal Decree will further specify the modalities.
Adjusted amount
The amount of the advance tax levy not to be withheld will now be 1.30 euros per hour, multiplied by the total number of hours of occasional work in vegetable or fruit cultivation (instead of 1.27 euros in 2025).
Cultivation of mushrooms and truffles no longer excluded
The measure still applies to fruit cultivation JC 145.050 and vegetable cultivation JC 145.060.
However, the definition of "vegetable cultivation" has been adjusted so that mushrooms and truffles (which are actually "fungi") are no longer explicitly excluded.
In practice
The tax exemption applies to hours worked from 1 January 2026 onwards.
Until the measure is published in the Moniteur belge, the exemption cannot be applied.
What does Securex do for you?
This measure is not yet official. We are closely monitoring the situation and will keep you informed of further developments via Lex4You.
Sources
Draft programme law and amendments, Chamber doc. no. 1378/002
