A bonus plan for non-recurring result linked benefits can still be implemented after the start of the underlying reference period, but only if 1/3rd of the reference period has not yet passed.
As a reaction against the growing market practice of employers paying the electricity and heating bill while employees are being taxed on the lump sum amount, a modification of the Royal Decree has been introduced and now adds the condition that the lump sum valuation for the provision of electricity / heating by the employer is only possible in case the employer also puts the immovable property (apartment / house / … for which the electricity or heating is being paid) at the disposal of the employee.
On 3 December 2021, the Law of 25 November 2021 regarding the tax and social “greenification” of mobility was published in the Belgian Official Gazette. This law introduces a number of measures aimed at reforming the tax and social security regime of company cars with a view to fostering greener mobility. It also ushers in important changes to the mobility budget. Read more in this article on what the mobility budget is and what types of mobility solutions it contains, and what the changes are from 1 January 2022.
On 18 November 2021, the social partners within the general Joint Committee for white-collar employees (JC 200) signed a sector-level agreement regarding the implementation of the wage norm
Against the background of industrial unrest in other sectors, the social partners of Joint Committee 200 –the Committee representing the largest number of employees in the country, more than 480.000 in total – have quietly come to an agreement on employment and working conditions. The most important provisions of the agreement are summarized within this post.
The Belgian Federal Government recently announced that the current tax regime for foreign executives is expected to be replaced by a new tax regime that should enter into force as of 1 January 2022.
Le projet de loi concernant le verdissement fiscal et social de la mobilité a été approuvé par la Chambre le 10 novembre 2021. Ce projet de loi contient un certain nombre de mesures visant à réformer la réglementation relative aux voitures de société en vue de la rendre plus écologique.
On 20 October 2021, the Finance Commission in Belgium approved a Bill on greener company cars.
Q: Can I offer a beer and wine box to our employees? Is this taxable and tax deductible?
