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Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
As from 1 January 2017, the maximum period in which students can be employed as contingent workers at the beneficial solidarity contribution will amount to 475 hours instead of 50 days per calendar year.
The amount of the benefit in kind on the private use of a company car can be calculated applying a CO 2 percentage to 6/7 of the catalogue value of the car. The CO 2 emission benchmarks vary each year. The Royal Decree of 24 November 2016 indicates the CO 2 emissions benchmark applicable for 2017.
Since the Act of 18 December 2015 entered into force, the interest rate of the legal minimum guaranteed return of the AOP has been variable. This interest rate is published every year by the FSMA on its website before 1 December. For 2017, the interest rate has just been published and remains at 1.75%, the same as for 2016.
The Federal Public Service Employment has modified the remuneration thresholds to be taken into account for the application of certain employment provisions for blue- and white-collar employees.
Direct grant of stock options to the director of the management company
On 10 October 2016, the Supreme Court overruled a judgment of the Labour Court of Appeal of Antwerp. This judgment deemed that a security guard could perform his activities for a security company on a self-employed basis despite the company being able to apply disciplinary sanctions provided by the company’s work regulations. The Supreme Court has found this to be incompatible with a contract for self-employment.
The European Court of Justice (ECJ) ruled in a judgment of 26 October 2016 that the withholding of the Belgian health and disability (HDI) contribution (3.55%) and solidarity (SOL) contribution (up to 2%) on pension benefits violates European rules when the pensioner at the time of the payment is covered by the social security legislation of another Member State of the European Economic Area (EEA). The judgment questions the current legislation and the practice of the Federal Pensions Service, which oblige pension providers to withhold the INAMI and SOL contributions, even when the recipient is covered by the social security legislation of another Member State.
The General Data Protection Regulation will be applicable as from 25 May 2018. Visit our website to find out what this means for your HR policy.
In our 13 October 2015 newsflash , we informed you that in a decision of 6 October 2015 in the Schrems case the European Court of Justice had declared the “Safe Harbor” framework invalid. Before, this framework ensured that the massive data traffic from Europe to the United States was considered to be safe if an American data recipient had joined it.