Tax exemptions and other advantageous schemes under scrutiny
Budget negotiations are now in their final phase. In an economic environment characterised by low growth, high interest rates, and a worrying budget deficit, the government is looking for quick solutions to balance the accounts. Every item of expenditure is being examined closely, and some tax benefits considered too expensive are being questioned.
Tax exemptions, especially in real estate, and beneficial social schemes are facing increased scrutiny. The main targets are:
- Tax exemptions for teamwork (bis)
- Teamwork in construction
- Management companies
The government also plans to address certain special tax regimes, such as flexi-jobs and student jobs. These regimes are similar in that they allow for lower social contributions. We will not discuss them further in this article.
Teamwork: The bis variant becomes the rule
The teamwork bis variant was introduced in spring 2024. Since then, as an employer, you must choose each month between the classic teamwork regime and this bis variant.
Learn more: "Teamwork bis: between tax tolerance and administrative burden"
It is crucial to apply the correct variant and correction factor each month. An inaccurate declaration can lead to heavy penalties and you risk having to refund the entire exemption. This typically happens when the classic regime is applied instead of the bis variant.
If you have used the classic regime, you may be subject to a tax audit. This is why making corrections can be vital in the context of this tax exemption.
Our advice
You did not apply the correct regime? Let us know as soon as possible so we can make the necessary adjustments. A proactive approach can only benefit you as an employer.
Teamwork in construction: strict proof requirements
This year, the tax exemption for teamwork in construction is particularly targeted by tax audits.
As an employer, you must be able to prove, with supporting documents, that your workers have indeed carried out real estate work in "teams" on construction sites (construction sector and related sectors).
Learn more about the application conditions of the exemption: "What is teamwork in construction?"
To this end, you must keep a nominative list available to the Administration containing specific information.
Attention! The royal decree of 19 May 2022 has significantly expanded the information that must appear on these monthly nominative lists.
More info: "What proof must be provided to the tax Administration?"
A rigorous and complete administrative file is necessary if you want to retain the exemption. Without detailed and precise supporting documents, the application of the exemption is at risk. Therefore, ensure that you maintain impeccable administration.
This was recently confirmed by the Antwerp Court of Appeal, which provided a strict interpretation of what is considered sufficient proof in the event of an audit. A detailed article on this subject will follow shortly on Lex4You.
Management company: excessive benefits in kind will be penalised
The government agreement states that from the income year 2026, the total estimated benefits in kind cannot exceed 20% of the remuneration allocated.
This includes benefits such as company cars, loans, and free housing.
The assessment of this 20% rule will not be done at the individual level, but globally by category of workers, and separately for company managers.
If this limit is exceeded, a separate taxation of 7.5% will apply to the excessive part, which may also result in the loss of the reduced rate of 20% corporate tax.
What does Securex do for you?
Do you have questions about the application of a withholding tax exemption? If so, your Securex Legal Advisor will be happy to assist you via myHR@securex.be.
