Since 1 January 2024, your employees who fall ill during their annual leave can defer their holidays so that they can take them later in the year. However, your employee must then notify you immediately and provide you with a medical certificate.

The updated version of Annex III has been published in the Moniteur belge. This document outlines the rules regarding the Professional withholding tax that will take effect from 1 January 2026. The most significant change is the increase in nett salary due to a general reduc...

The limits for distraint on wages or wage transfer are raised annually on 1 January. Here you will find the amounts that will apply from January 2026.

Companies in the construction and related fields whose workers perform shift work on construction sites may qualify for a tax exemption under certain conditions. One of these conditions is that the workers must earn a specific minimum hourly wage. Please ensure that your wor...

These amounts are fixed and are not considered taxable income or pay. They are seen as a refund of costs. Therefore, no social security contributions or withholding tax are required on these compensations.

The trade union front has announced a strike on the 5th, 10th, and 12th of February in response to the measures taken by the government of Arizona. These actions may lead to absences or delays within your company.

Biztax is now open for the assessment year 2025. You may submit your declaration for corporate tax, the tax on legal entities, or the tax for non-residents/companies. Those who submit their declaration by 29 August 2025 at the latest can anticipate certain advantages.

The declaration form that non-residents (individuals) must use to declare their income in Belgium has been published in the Moniteur belge . This form is for the income earned in 2024 (tax year 2025). Please remember the declaration deadline is in November 2025.