People, mobility and workforce

The government document is rather vague on what will change in the coming years with regards to the taxation of people, but things do seem to be taking a certain direction. 

First of all, mobility is high on the agenda, and is part of both the Green Deal and the tax reform. The taxation of company cars will change and by 2026, only zero-emission cars will be allowed to be offered by the employing company. How this will be worked out exactly still remains to be seen. However, the government agreement provides much more direction than purely focusing on company cars. It clearly points to multi-modal mobility, by suggesting opening the mobility budget to all employees (including people who currently don’t have a company-provided car), pushing to increase Mobility as a Service (MaaS) in our cities. It focuses on public transport and cycling for commuting by reviewing the service offerings in public transport and investing in cycling highways, but also by focusing on working from home where possible. In these respects, changes in tax, labour and social legislation are expected. 

The taxation of company cars will change and by 2026

As for personal tax reform, only the general guidelines are currently agreed upon by the new government. A new tax reform will be prepared by 2024, which should lead to a modern, simplified, fair and eco-neutral tax system. The government parties have put forward that in the tax reform, they will revisit the complexity of our current scheme with its wide range of deductions, reductions and exceptions, while keeping an eye on the fact that we need to lower the tax (and social security) burden on employment income. We can thus expect a broadening of the taxable basis while reducing the number of exemptions and exceptions in our current legislation. Again, how this will take shape exactly and be implemented will be revealed in the coming weeks and months. 

With regards to fairness and the contribution of the ‘broadest shoulders’, it seems that the government is looking to revise the current tax and social security scheme for sportsmen together with a renewed scheme for tax on securities. The latter is foreseen to be implemented in the next budgetary discussions. 

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Bart Lombaerts

Bart Lombaerts

Director, PwC Belgium

Tel: +32 475 98 28 17

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