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...

Good news for employers in fruit and vegetable cultivation. After being cancelled by the Constitutional Court, this tax advantage will be reintroduced from 1 January 2026. The most notable change is that employment agencies will now be permitted to benefit.

Are you planning to take on staff young workers in October, November, or December? Good news: if several conditions are met, you will not have to withhold any advance tax levy on their pay for these months.

Tax exemptions are a major concern for tax authorities. In particular, they are focusing on the different types of shift work. This article examines work in immovable property within the construction sector. Here, the very strict burden of proof is notable, as confirmed by r...

Do you wish to submit amended declarations for the advance tax levy for 2025? If so, please inform us as soon as possible, and no later than 15 May 2026 for the fiscal exemptions, and before 10 July 2026 for other corrections. Finprof closes on 31 August 2026 for declaration...

To address the ongoing labour charge in the field, the measure allowing the employment of pensioners in the healthcare sector has been extended until the end of 2026. A draft law on this was approved by the Council of Ministers on 3 October 2025.

Workers and employers benefit from a tax advantage scheme for a limited quantity of overtime hours per year. The legislator intends to permanently raise this ceiling to 180 hours from 1 January 2026, but that bill has not yet been definitively approved. Until then, the maxim...

To tackle the ongoing labour charge in the field, the special measure for the employment of pensioners in the healthcare sector has been extended until the end of 2025. A bill regarding this was approved in parliament on 17 July.