Word from the president
The month of January is already over.
I would nevertheless like to wish you, on behalf of the Office, the best for this year 2025: good health, happiness with your loved ones and, for what brings us together, great progress for the liberal professions that we represent and defend.
The delay in publication of this first Courier of the year, linked to the presence of UNPLIB in Paris last week, gives me the opportunity to salute the establishment of our federal government.
Let us hope for many positive and regular contacts with our new ministers within their respective cabinets.
Our Health Commission will meet on Tuesday February 11 in Brussels, at the premises of Delen Private Bank.
The main federal issues will be discussed or taken up again.
Several events will be offered to you this year.
Let's already note two major dates: Friday May 16 and Monday September 22, the eve of World Professions Day. the two themes will respectively be electronic payment and the impacts of the Green Deal with the energy transition.
Our Digital Liberal Professions webinars have resumed.
This January 30, doctors followed a presentation for them, focused on “GDPR compliance in healthcare practice, what responsibility in the event of a cyber attack? »
On February 13, the subject will again be transversal and will develop “Protecting our online activities”.
Finally, on March 20, the evening will focus on “designing compelling videos, from planning to delivery. »
All details are included on the Facebook page and on the UNPLIB website.
The second magazine “Digital Liberal Professions” is in the final printing phase and will be presented to you very soon.
On January 28, the Office met with our member organization Claims Adjustment Experts.
With its President Daniel Demeulenaere, it was an opportunity to consider the development of our Technical and Living Environment pillar.
The World Union of Liberal Professions met in a General Assembly in Paris on January 30, in the presence of Jean Ruwet, Michaël Van Gompen (treasurer) and myself (vice-president). Memberships continue and each country is now invited to present its main achievements on the new website.
The UMPL will be represented at the International Labor Organization (ILO) in Geneva in June. Also at the World Health Organization (WHO) and Animal Health (WHOA).
The next day, January 31, UNPLIB participated, still in Paris, in the 32nd Congress of the National Union of Liberal Professions (UNaPL), in the presence of Jean Ruwet, Christophe Wambersie and myself.
Artificial Intelligence, its rapid evolution, with its opportunities and threats, was the theme of this day with our colleagues from France.
Bernard Jacquemin
President of UNPLIB
  
What changes in 2025 TAXATIONIndexation of the amounts of the tax thresholdsAnnual indexation increases the amounts of the tax limits by 3.1%. This concerns a number of areas:Amount exempt from taxBecause of indexation, more of your income will escape tax next year. The basic tax-exempt amount increases from 10,570 euros to 10,910 euros. 340 euros will therefore not be taxed at the lowest rate of 25%. Increases in this basic amount for dependent children, among others, will also increase due to annual indexation.ParentsThe maximum amount of childcare costs in a crèche or out-of-school daycare increases from 16.40 euros per child and per day of care to 16.90 euros. At the same time, without political intervention, the net subsistence ceiling decreases and now amounts to 4,100 euros for dependent children of married or legally cohabiting parents and 5,930 euros for dependent children of a single person.Savers and investorsSavers and investors benefit from more tax advantages. People who are saving for their retirement and who opt for the 30% tax reduction will be able to pay up to 1,050 euros in 2025 instead of 1,020 euros. In the case of a 25% tax reduction, the maximum amount increases by 40 euros to reach 1,350 euros. The tax basket for long-term savings will also increase. The maximum amount to which a 30% tax reduction applies will be increased by 80 euros to 2,530 euros. In addition, more dividend income will be exempt from withholding tax. In 2025, you will be able to recover withholding tax on a maximum of 859 euros of dividends, compared to 833 in 2024. Finally, more interest on savings accounts is exempt from withholding tax. The amount increases from 1,020 to 1,050 euros. Extension of the transitional VAT regime on demolition and reconstruction work If certain conditions are met, the usual 21% VAT should not be counted on demolition and reconstruction work, but 6%. Since the start of 2024, there has been a new permanent regime for construction contracts, i.e. individuals who hire one or more contractors to build a house. When the permanent regime was introduced, two transitional provisions were considered. These were due to expire at the end of 2024, but were extended until the end of June 2025.New rules for those who investSince 1er January 2025, the rules change if you invest in your business or company. As an entrepreneur in the start-up or expansion phase or as a business manager, you can today already record the depreciation of your investments as professional expenses. Under certain conditions, you can also deduct part of the investment costs. From 1er January 2025, there will still be three types of deductions: a basic deduction for SMEs and individual entrepreneurs, a technological deduction and a thematic deduction. They cannot be combined. Since this year, individual entrepreneurs and SMEs will be able to deduct 10% of their investments from their taxable profits (compared to 8% previously). This deduction is in addition to the depreciation that you can deduct anyway. Additionally, you can deduct all kinds of digital investments up to 20%. These include software and equipment for digital payment and invoicing systems, digital accounting systems, digital customer relationship management (CRM) systems, digital e-commerce platforms and digital information and communications technology security systems. The existing deduction for investments in research and development and patents is transformed into a technology deduction. The rate of 13.5% applies to the single technological deduction. If we opt for a staggered deduction of investments, depending on depreciation, the rate is 20.5%. The government in current affairs also wishes to direct companies towards green investments. SMEs and individual entrepreneurs can deduct these investments from taxable profits up to 40%, large companies up to 30%. New VAT rules from 2025 - Persons who do not file their VAT return will automatically receive a proposed replacement return from the tax authorities after the expiry of a three-month period. This replacement declaration will be based on the highest VAT amount from the VAT declarations of the previous 12 months (with a minimum of 2,100 euros). The taxpayer has the option of submitting a declaration within one month (although he risks a fine) or of objecting. - From now on, if the VAT administration asks you for information in writing, you must respond within one month. Until now, no specific deadline was planned. In some cases, the deadline can even be reduced to 10 days. - From 1er May 2025, the current account will be abolished and replaced by a provision account. On this account, you will be able to consult your VAT credits and the advances that you have already deposited. The tax authorities can use the balances of the old current account which are transferred to the new provision account to settle any other debts with the FPS Finances. - The VAT balance can also be used from 1er January to make advance income tax payments.- For quarterly declarations, the declaration deadline is extended until the 25thth day of the month following the reporting period concerned. Monthly filers must still file their return by the 20thth day of the month to which it relates.WORK/EMPLOYMENTWage indexationAutomatic wage indexation, based on the health index, will concern in January 2025 workers in the hospitality sectors (under Joint Commission 302), the food industry (CP 118 and CP 220), road transport (CP 140.03) and the private sector (CP 200). Around 875,000 people will thus benefit from an increase in their gross salary of nearly 3.57% on average. It will be reflected in their gross salary from January 1, 2025. All these sectors, which bring together around 354,000 employees, had experienced automatic indexation of 1.83% in 2024. The half-million workers under CP 200 (which brings together around thirty sectors) will experience for their from January 1, an automatic indexation of gross salary of 3.58%, based on the smoothed health index for the month of December. The salary indexation for this CP representing 522,623 employees was 1.48% in 2023 after a record of 11.08% in 2022. However, according to the National Bank, there is no room in 2025 and 2026 for real salary increases. Increase in the taxable benefit of the company car People who can also use a non-electric company car private securities will see their taxable benefit increase from 2025. One of the factors in the calculation formula is the reference CO2 emission. Due to the growing success of electric cars – which emit zero grams of CO2 – baseline emissions fall by around 9%. This reduction results in an increase in the taxable benefit (ATN). By definition, electric company cars do not emit CO2. The taxable benefit depends on the catalog value and a fixed CO2 coefficient of 4%. This coefficient is not adapted annually. However, there is always a minimum taxable benefit. This is indexed annually and amounted to 1,600 euros in 2024. In 2025, the amount increases by 50 euros to reach 1,650 euros per year. Bicycle leasing For the 2025 tax return, employers will have to register all company bicycles on a tax form. Employers will have to include the total annual cost of purchasing or leasing the bicycle and all related services, such as insurance and maintenance, on the tax form. The employee must then correctly include the amount of the bicycle and/or the bicycle allowance in his 2025 tax return. Longer notice period in the event of dismissal When an employer dismisses an employee who was already in service before 2014, the notice period is calculated in two parts, which must be added together. The first part calculates the duration as if the employee had left his job on December 31, 2013, according to the rules in force at the time. The second part calculates the duration from 1er January 2014 according to a specific table. In doing so, the seniority of the worker at 1er January 2014 starts from scratch. In 2024, the second part amounted to 33 weeks. In 2025, it increases to 36 weeks due to greater seniority. More reduction for older workers Employers who employ older workers still benefit from a reduction in social security contributions today. Normally, the tax reduction should only end in 2028, but the authorities want to abolish the reduction for target groups from 1er July 2025.The quota of hours for student jobs drops from 600 to 475 hours per yearThe quota of hours for student jobs has been reduced to 475 hours per year since 1er January 2025. In 2023 and 2024, the federal government increased this quota to 600 hours per year, as a support measure in the face of the consequences of the Covid pandemic. This year, the quota has returned to its initial level. These hours can be distributed freely throughout the year, with one or different employers. The working hours counter is reset to zero at the start of each calendar year. For this quota of hours, social security contributions are reduced. If the student works more than the quota planned for the calendar year, the additional hours worked are subject to ordinary social security contributions. Exceeding the quota may, in certain cases, also lead to withdrawal of the right to family allowances.REGIONSThe kilometer charge for trucks more expensive in Wallonia The price list for the kilometer charge imposed on heavy goods vehicles in Wallonia is subject to indexation in 2025 and will settle on average at + 2.86%. This indexation, approved by Sofico (Complementary Infrastructure Financing Company), is calculated on the basis of the consumer price index for the month of August 2024, with the aim of adapting it to price fluctuations. The kilometer charge has been applicable in Belgium on motorways and main national roads since 1er April 2016. It concerns all heavy goods vehicles with a maximum authorized mass (MMA) of more than 3.5 tonnes as well as category N1 semi-trailer towing vehicles. Service vouchers: price indexation The price of a service voucher increased by 20 cents from 1er January 2025 in Wallonia. Service vouchers which until now were purchased for €10, €11 or €12 will be purchased in 2025 for €10.20, €11.20 and €12.20. The price depends on the family situation and the number of service vouchers purchased. The price of service vouchers can now be indexed twice a year in Wallonia. The validity period does not change and service vouchers purchased in 2024 remain valid in 2025. In the Brussels Region, service vouchers will now be indexed each year and increase in 2025 to €10.20 instead of the current €10, for the first 300 service vouchers. Indexation will take place each year depending on economic developments and inflation. The Brussels Region is also removing the minimum number of 10 service vouchers per computer order. It is kept for paper orders. The tax deduction remains unchanged at 15%. The validity period does not change and service vouchers purchased in 2024 remain valid in 2025. Brussels landlords will have to register their lease twice in 2025 Brussels landlords will have to register their residential lease in a register managed by the Region from January 1, 2025 in addition to the same obligation that exists at the federal level. The platform will be operational from the first week of January. It will be linked to the electronic counter of the administrations of the Brussels Region IRISbox. A tab called "irisrent" will allow you to complete the registration form directly, and free of charge. Registration fees go from 12.5% to 3% in Wallonia. From January 1, buyers of their own, unique home in Wallonia will only pay 3% registration fees, compared to 12.5% currently. The reduced rate of 3% applies to the value of the acquisition excluding costs, while the home is considered suitable provided that you establish your main residence there. It is appropriate to settle in the new home within three years if it is an already built home and five years for building land on which the home is then erected. To benefit from the reduction, buyers must stay in the new home for three full years from their installation. At the same time, the various schemes which have coexisted until now to promote access to housing will be abolished. This is the case for the first-time buyer allowance, the housing voucher and the reduced rate for modest housing. The measure aims to help young adults acquire real estate more easily. Technical inspection every two years for certain vehicles In Wallonia, since 1er January 2025, well-maintained vehicles less than 8 years old and displaying less than 110,000 kilometers will now only have to pass the technical inspection every two years provided that the vehicle does not tow a trailer heavier than 750 kilograms and has a green certificate with no limit of validity or only minor administrative shortcomings. A new registration tax in Wallonia From 1er July 2025, a new registration tax, known as TMC, will come into force following a decree approved in September 2023 by the Walloon parliament. While it was previously based on three factors (engine power, age of the vehicle and possible “ecomalus” in the case of a very polluting vehicle), the formula for calculating the tax will now take into account five elements: the engine power in kilowatts, CO2 emissions, the maximum authorized mass, the type of fuel used but also the age of the vehicle. Depending on these parameters, the TMC could oscillate between 50 and 9,000 euros. It is however possible that this new method of calculating the tax will not survive long beyond 2025. Indeed, in its regional policy declaration, the Azure coalition assures that it will adapt the reform "with a view, in particular, to reducing taxation on electric cars, penalized by their heaviness, and carbon neutral cars as well as improving the support coefficient to large families.ENERGYNew ratesThe electricity and gas distribution rates in Brussels will increase from 1er next January, to be around 50 euros per year. Transport prices, validated by the federal regulator, will increase, for an average Brussels customer, by €17.70 per year. An average Brussels household consuming 2,104 kWh of electricity per year will see their distribution bill increase by 26.58 euros in 2025, an increase of 11.6% compared to 2024, illustrates the regulator. This bill will then increase by 5.1% in 2026 and 4.3% in 2027. For gas, a household consuming 12,000 kWh per year will see an increase of 23 euros in distribution costs in 2025, or 12.70% more than this year. The increases will then remain limited to 1.8% in the following years. The average customer will therefore see distribution and transport costs increase by around 67 euros between 2024 and 2025, or 5.60 euros per month. The tariff increases will be more pronounced for medium voltage users, who will see their distribution component increase by 14.60% in 2025. The "distribution" part represents around a third of the electricity bill and a fifth of the gas bill of a Brussels residential customer. Distribution tariffs for electricity in Wallonia will increase by 14%, on average, compared to 2024. This represents an increase of around 40 euros per year, VAT included, for a Walloon household with a consumption of 3,500 kWh bi-hourly. This increase is largely explained by the adjustment to catch up with uncompensated inflation during the previous period. Transmission rates – for Elia's high voltage network – will also increase. Still for an average household, the Walloon regulator estimates the additional cost at 38 euros, or a 51% increase. In total, distribution and transport, the annual electricity bill will therefore increase by around 78 euros. For owners of photovoltaic panels, the bill will also increase, since the so-called “prosumer” capacity tariff – which includes distribution and transport – will see a sharp increase next year, to reach 82.04 euros excluding VAT at Ores (+31%) and 81.07 euros at Resa (+22%). Finally, no better news to expect for gas, on the contrary, with an average increase of 14% in distribution prices in 2025. This adds around 60 euros per year including VAT to the bill for a household with a consumption of 17,000 kWh. Portable solar panels From April 17, 2025, the use of portable solar panels will be authorized in Belgium. These are solar panels that plug into a wall outlet. These portable solar panels must be registered with the grid operator.PENSIONLegal pension age increased to 66 Legal pension age increased from 65 to 66 this 1er January 2025. People born after January 1er January 1960 must now work one more year. In 2025, the new pension bonus will be paid for the first time. You will receive this bonus for each day worked from the earliest possible retirement date. You can accumulate the bonus for a maximum of three years and you will receive a total of 23,565 euros net (current indexed amount for a career of less than 43 years). The conditions for access to the minimum pension become stricter. Until now, an employed or self-employed worker could claim a minimum pension if they had at least 30 years of career. From now on, it will take 20 years of effective work. In 2025, the minimum age to benefit from a survivor's pension will increase from 49 years and six months to 50 years. The survivor's pension will be paid conditionally upon the death of the spouse. Group insurance: a higher guaranteed rate for supplementary pensions Employers will have to guarantee a return of more than 1.75% for the group insurance contributions of their staff for the first time since 2015. The legal return guarantee has increased to 2.5% since January 1. This minimum rate of return protects workers from market fluctuations. Previously, the law on supplementary pensions provided for a guaranteed interest rate of 3.75% on personal contributions and 3.25% on employer contributions. The low interest rate environment, however, made this minimum rate unsustainable. The social partners therefore carried out a reform of the system, linking the return on group insurance to that of 10-year Belgian State bonds. Since 2016, the interest rate has been calculated annually and must be between 1.75 and 3.75%. However, this minimum interest rate has never exceeded 1.75% since the start of the reform. So this changed from 1er January 2025, it is now 2.5%.BANKSSince 2019, the instant transfer system has existed. Such a flash payment is processed instantly, 24 hours a day, seven days a week. The money appears in the beneficiary's account within seconds. And this, even if it is an account opened with another bank. From January 2025, all banks in the European Union (EU) will be required to accept this type of fast payment. From October 2025, all EU banks must also be able to send this type of payment. Since January 9, 2025, a bank can no longer charge more fees for an instant transfer than for a standard transfer.
Evolution of home-work travel over the last 5 years: private means of transport remain the most popular
The bicycle, in all its forms, is the means of transport that has made the most progress in terms of home-work travel in recent years: it now plays a role in 41.2% of home-work journeys. This is 35% more than in 2019. This means that the car, the other means of private transport, has lost ground, even if it still represents 78% of home-work trips. Public transport (train, tram, bus, metro) only really plays a role in places where the supply is abundant, stagnating around 8% on average.
In 5 years, the proportion of workers who (also) cycle to work has increased from 30.5% to 41.2%, an increase of just under 35%. Even in the last year, between 2023 and 2024, cycling has further increased in popularity: 5.4% more workers are cycling. The bicycle in all its forms, including the scooter, is therefore the big winner in home-work travel. The percentage of workers who (also) rely on the car and/or public transport has remained virtually unchanged over the past five years: the car hovers around 78% and public transport around 8%.
Private means of transport are the most popular
The bicycle does not need to be an exclusive choice: 24.3% of Belgian workers combine the bicycle and the car; just under 15% of them still make their entire journey between home and work by bike.
At the same time, the car remains the most popular means of transport to work: a good half of workers (52.3%) still travel between home and work by car.
Commuters resent their passive role on public transportation
When it comes to commuting, public transport remains much less popular than private means of transport, such as car or bicycle. 5.5% of commuters use public transport exclusively; 2.9% combine public transport with cycling and/or car. Overall, the share of public transport in home-work travel remains around 8%.
“The commuter has no control over the locations and times of trains, trams and buses. This is a passive user, and workers clearly do not want to play this passive role. Those who can prefer to control their own movements. The share of public transport users therefore remains at a good 8%. It is only when the supply of public transport is high and the car is discouraged, as is the case in the Brussels-Capital Region, that public transport prevails. »
For each province, the majority of workers are from the province in question. Walloon Brabant is the exception: 50% work elsewhere, mainly in Brussels and Flemish Brabant.
On average, Belgians live 21.1 kilometers from their workplace. The average distance between home and the workplace is, however, greater in Wallonia (25.8 km) than in Flanders (20.7 km).
 
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