Thea Debbaut

Within international groups, it is common for employees of a Belgian company to participate in a share-based or incentive plan set up by a foreign parent company. A recurring question is whether benefits of this kind, such as Restricted Stock Units (RSUs), are subject to social security contributions in Belgium.

The exemptions from remittance of payroll withholding tax are currently an important support measure for many companies. More and more employers are making use of these exemptions, for example for research and development (R&D), shift and night work, or overtime. To limit the impact on the budget, the Programme Act of 30 May 2026 introduces a correction factor as of 1 January 2027.

Over the past year, much has been written about the mobility budget, but concrete legislation was slow to follow. In the meantime, the Council of Ministers has approved a preliminary draft that sets out the first phase of the reform. What do we already know today? And more importantly: what does this mean in practice for you as an employer?