A package of fiscal and social measures in the programme law
February 2023 – Every year - at the turn of the year - the federal government submits a programme law to the end-of-year budget. This law contains provisions necessary to realise the budget for the coming year. What tax and social measures can you, as a businessman, expect in 2023? A brief overview.
Fiscal measures
The following fiscal measures stand out in the programme law of 26 December 2022:
A reform of the copyright system
The abolition of the deduction for risk capital (NIA)
A limitation of the deduction of the annual tax on credit institutions, collective investment undertakings and insurance companies
A temporary adjustment of the corporate tax basket from 70 to 40 per cent
A modified calculation of the flat foreign tax (FBB) on royalties
A legal entrenchment and extension of temporarily reduced excise duties on electricity and gas for companies and the self-employed.
Social measures
On the employment front, some notable new measures have also come into effect since 1 January 2023:
A reduction in NSSO employer contributions in the first and second quarters of 2023 and a postponement of NSSO contributions in the third and fourth quarters
The introduction of a social contribution, payable in case of excessive use of consecutive temporary day contracts
The abolition of the reimbursement of the outplacement allowance (in specific cases)
The introduction of a recruitment premium if you, as an employer, hire long-term sick employees
A higher activation contribution for unemployment with company supplement (SWT)
A wider application of the Flexi-jobs scheme, for example in the sports sector, performing arts, cinemas and (for support positions) in the healthcare sector.
In the coming months, we will take a closer look at some of these new measures.
