Fidelium

More extensive withholding obligation for tax and social security debts from 2026

More extensive withholding obligation for tax and social security debts from 2026

December 2025 - The fight against tax and social security fraud remains high on the government's agenda. One of the instruments that has been used for this purpose for many years is the withholding obligation for tax and social security debts. Significant changes are to be expected from 2026 onwards. The withholding obligation requires… ➤

Mental strain weighs almost as heavily as physical complaints on absenteeism

Mental strain weighs almost as heavily as physical complaints on absenteeism

December 2025 - Today, mental problems are almost as likely to lead to absenteeism as physical complaints. A new IDEWE survey of 2,642 employees shows that 13% expect to be absent from work in the next six months due to stress, burnout, conflicts, or harassment. For physical complaints, the figure is 15%. ➤

E-invoicing via Peppol: what legal implications should you be aware of?

E-invoicing via Peppol: what legal implications should you be aware of?

December 2025 - The deadline of January 1, 2026—when e-invoicing via the Peppol network will become mandatory for all B2B transactions between VAT-registered companies—is fast approaching. Yet many entrepreneurs and their accountants still have questions about the legal implications. We summarize a few points to consider. ➤

SME portfolio also accessible to recognized social enterprises from 2026

SME portfolio also accessible to recognized social enterprises from 2026

December 2025 - From January 1, 2026, recognized social enterprises will be able to use the SME portfolio for the first time. This will give them additional opportunities to strengthen their professionalization through training and advice. What is the SME portfolio? The SME portfolio is an accessible subsidy mechanism that provides… ➤

Time to review your terms and conditions?

Time to review your terms and conditions?

December 2025 - From January 1, 2026, e-invoices will be mandatory for B2B transactions between Belgian VAT payers. This means that invoices must be sent and received in a structured electronic format (such as via Peppol), and that a PDF sent by email will no longer suffice. This change is the ideal moment to review your general terms and conditions (GTC). ➤

Year-end: a peak period for cyber fraud – how to protect your SME

Year-end: a peak period for cyber fraud – how to protect your SME

December 2025 - The end of the year is traditionally a period when cybercriminals are particularly active. Companies process more payments, the workload increases, and teams are less alert due to deadlines, vacation periods, and year-end closings. This makes December a perfect breeding ground for CEO fraud, phishing, and false payment requests. ➤

New rules for family businesses from 2026: what will change?

New rules for family businesses from 2026: what will change?

December 2025 - From January 1, 2026, an important change will come into effect in Flanders for family companies. The Flemish government is adjusting the favorable regime for gift and inheritance tax: residential real estate and building land will be completely excluded. The measure is part of the Program Decree that was approved in principle in October 2025. ➤

How to deal with defaulters in a decisive and customer-focused manner

How to deal with defaulters in a decisive and customer-focused manner

December 2025 - As an entrepreneur, sooner or later you will have to deal with customers who do not pay their invoices on time or, worse still, do not pay at all. How do you handle such cases professionally and consistently? Often, non-payment starts with an innocent excuse: the invoice got lost in the mailbox, the person responsible… ➤

What happens to your company after you die?

What happens to your company after you die?

December 2025 - What would happen to your company if you, as the sole shareholder and director, were to suddenly pass away? Without preparation, your business could come to a standstill overnight, with potentially serious legal, financial, and human consequences. Anticipating potential uncertainty: If you are the sole director of your company, the machine… ➤

A year-end gift for your employees? Here's how to keep it tax-efficient

A year-end gift for your employees? Here's how to keep it tax-efficient

December 2025 - The end of the year is the perfect time to thank your employees for their hard work. However, be careful, because the tax authorities and social security agency are keeping an eye on the end-of-year gifts you give out.
Fortunately, you can treat your staff in a tax-efficient way within certain limits. When can you give a gift without…

One in four companies still without a plan for reintegrating long-term sick employees

One in four companies still without a plan for reintegrating long-term sick employees

November 2025 - Three years after the introduction of the obligation, one in four Belgian companies still does not have a reintegration plan for long-term sick employees. This is according to a recent survey of almost 400 companies conducted by HR service provider Acerta. And this despite the fact that nine out of ten… ➤

Number of vacancies at lowest level since 2018

Number of vacancies at lowest level since 2018

November 2025 - The Belgian labor market continues to cool down. According to figures from Statbel, the number of job vacancies fell to 163,562 in the second quarter of 2025, the lowest level since 2018. This seems to indicate that the long period of labor shortages is gradually coming to an end. The vacancy rate – the number of job vacancies in relation… ➤

Only 20% of micro-enterprises engage in data analysis

Only 20% of micro-enterprises engage in data analysis

November 2025 - Belgium is one of Europe's digital frontrunners. However, the smallest companies in particular are at risk of falling behind. Medium-sized SMEs are investing heavily in automation, data analysis, and artificial intelligence, while micro-enterprises are still too often hampered by practical and financial constraints. According to recent figures from the FPS Economy, the vast… ➤

Innovation support for SMEs: take advantage of your innovative plans

Innovation support for SMEs: take advantage of your innovative plans

November 2025 - Are you an SME working on new products, services, or ways of working? Then there is a good chance that you are entitled to financial support from the government. Many entrepreneurs are unaware of this, but there are subsidies and tax benefits that reward innovation. Are you working on something new or… ➤

Get a grip on your assets: the first step towards future-proof entrepreneurship

Get a grip on your assets: the first step towards future-proof entrepreneurship

November 2025 - As an entrepreneur, you automatically look ahead: what investments are needed? How do you prepare for your retirement? What if you are unexpectedly unable to work? Answers to these questions start with one fundamental tool: a clear inventory of your assets. Many entrepreneurs have a vague idea of their assets… ➤

E-invoicing is coming, but the tax authorities are giving companies some breathing space

E-invoicing is coming, but the tax authorities are giving companies some breathing space

November 2025 - From 1 January 2026, Belgian companies will be required to send each other e-invoices. The days of thick folders full of paper invoices or PDFs are therefore almost over. But three months before the introduction, it appears that many companies are not yet ready. The tax authorities have therefore promised a transition period… ➤

Sustainable HR for SMEs: investing in people pays off

Sustainable HR for SMEs: investing in people pays off

November 2025 - For many SMEs, sustainable HR policy sounds abstract. However, it is not about complicated policy documents or expensive consultants, but about common sense and long-term thinking. Sustainable human resource management means paying attention to your employees, the future of your company and the society in which you operate. ➤

How can you manage expense allowances in your company in a smart way?

How can you manage expense allowances in your company in a smart way?

November 2025 - Expense allowances can be an interesting way to give your employees some extra breathing space without having to pay additional social security contributions as an employer. However, it is also an area that the tax authorities and the National Social Security Office (NSSO) are increasingly monitoring… ➤

Management companies under pressure: what does this mean for your SME?

Management companies under pressure: what does this mean for your SME?

November 2025 - More and more entrepreneurs are opting for a management company to structure their activities. This has not gone unnoticed by the federal government, which is looking for additional tax revenue. What was once a structure for doctors, solicitors and consultants is now also popular with self-employed entrepreneurs… ➤

The end of the year is approaching: get your payroll administration in order

The end of the year is approaching: get your payroll administration in order

November 2025 - With the end of 2025 approaching, it is time to pay extra attention to your company's payroll administration. From public holidays to indexations and from end-of-year bonuses to new legislation: as an employer, you have a lot to organise and follow up on. What are the most important points to consider… ➤