Belgium Implements New Wage and Tax Regulations in November

In November, Belgium introduced a series of new regulations impacting various sectors, including wages, taxes, and imports. The Personal Income Tax Reform Act of 15 July and the Royal Decree on withholding tax of 27 September have modified tax deductions for employers, resulting in a minor increase of €8.47 in monthly take-home pay for many workers.

However, the marriage allowance for couples with one low-income partner will be halved by 2026, decreasing from €13,790 to €11,780. Parents will see a uniform tax-free allowance for dependent children, with a slight gain for the first child but a reduction for subsequent children.

Additionally, shoppers importing goods from outside the EU will incur a new €2 handling fee on top of the existing €3 import duty for parcels under €150. This fee aims to support customs monitoring.

Other changes include vehicle regulations and reduced electricity tariffs for certain companies, with final approval from energy regulator CREG anticipated.