All change! New rules and regulations in Belgium from 1 January

The New Year in Belgium heralds a raft of new rules, regulations and laws that will impact the majority of the country’s residents.

Many changes are the results of reforms introduced by the federal government during recent budget agreements, although some of the Arizona coalition’s new legislation has been postponed to a later date.

Here’s an outline of the measures implemented from 1 January, as reported by Belga and RTBF.

Unemployment benefits

The federal government has introduced major reforms limiting the duration of unemployment benefits. Under certain conditions, people could claim an allowance for decades  but now the maximum duration will be two years.

Over 20,000 people unemployed for more than 20 years have been informed that their allowance ends on 1 January. From March, this rule concerns those unemployed for more than eight years, and from April, those claiming benefits for the past two to eight years. There are exemptions for specific cases, including for those aged over 55 with at least 30 years of work experience, including part-time work. For youngsters out of work, benefits are capped at one year.

In total, nearly 103,000 people are expected to lose their benefits by the summer of 2027, resulting in more applications for social welfare benefits.

Sick leave and labour laws

New laws for workers on long-term sick require them to return to the labour market via a series of different incentives with an increased “responsibility” of individuals unable to work, as well as of health insurance funds, doctors who prescribe sick leave and employers.

Employers will be required to consult with healthcare professionals and initiate a reintegration plan for the employee within the first six months of sick leave, provided the employee has sufficient “work capacity.”

Doctors will not be able to prescribe periods of sick leave exceeding three months in the first year; employees with a sick leave certificate will be required to respond to requests from the occupational health physician or advisor, under penalty of sanctions after a certain number of absences.

If the work incapacity lasts more than six months without interruption, either the employer or the employee may terminate the contract due to medical ‘force majeure’. Previously, this was only possible after nine months.

Regional as well as the federal government have adopted the motto ‘Activating’ to make the labour market more flexible; loosening rules on overtime, night work and working time.

While Flanders is to limit the list of professions for which employers can attract foreign workers, the federal government is making it cheaper to employ foreign experts.

Self-employed mothers will benefit from an automatic exemption from social security contributions for six months following childbirth, rather than the present three months. This is in addition to maternity leave of up to 12 weeks full-time (including three mandatory weeks), 105 free service vouchers and family allowances, which vary by region.

Pension bonus

A new pension bonus system launches in the New Year, although the legislation has not yet been passed and will be applied retroactively. It is available if workers postpone their pension beyond their legal retirement age and meet two conditions: a 35-year career with at least 156 days of actual work per year, and at least 7,020 days of actual work over the course of their career. The bonus is 2% for those born in 1962 or earlier, 4% for those born between 1963 and 1972, and 5% for those born in 1973 or later. Leave for caregiving, maternity leave, paternity leave, military service and temporary unemployment are considered equivalent to days of actual work.

Other announced pension reforms, including the pension penalty – for those who take early retirement without meeting the new conditions imposed – will apply from 2027.

Taxation

At a federal level, workers who have a ‘flexi-job’ in addition to their regular job can earn more in the flexi-job without paying taxes.

A new controversial capital gains tax starts means investors selling assets have to pay 10% on any gain.

The tax deduction for donations will be reduced from 45% to 30% starting with the 2026 tax year and applying to all donations made since 1 January 2025. Many nonprofits and charities are concerned about the consequences of this reduction. The 11.11.11 organisation, Amnesty International and the King Baudouin Foundation describe the measure as an "attack on generosity," threatening thousands of initiatives.

The tax advantage for those paying alimony will gradually decrease to 50%. The deductibility was 70% in 2025, compared to 80% in previous years. In 2026, the advantage will decrease to 60%, then to 50% from 2027 onwards. Allowances paid to countries outside the European Economic Area (EEA) will no longer be deductible.

Energy and fuel

Several changes at national and regional level relate to energy transition: making gas more expensive and electricity cheaper, or phasing out heating oil. The shift to greener mobility is reflected in measures to promote electric cars, among others.

The social tariff for electricity will increase during the first quarter of 2026, rising by 9% compared to the last quarter of 2025. Conversely, the social tariff for gas will decrease compared to the previous quarter.

In the future, the opposite is likely as politicians plan to increase consumption taxes on gas and reduce those on electricity.

The Walloon government is banning the installation of oil or coal boilers in new buildings, while making favourable changes for dual-tariff electricity meters. The change in time slots – peak/off-peak hours – will be made remotely by the network operator. Peak hours are now from 7.00 to 11.00 and from 17.00 to 22.00; off-peak hours from 22.00 to 7.00 and 11.00 to 17.00.

Brussels Environment has confirmed the ban on Euro 5 diesel and Euro 2 petrol vehicles in the Brussels-Capital Region will be enforced from 1 January. The regional agency will send owners of vehicles a warning letter, informing them that a fine may be issued for any further violations committed three months later. The low emissions zone rules apply to cars, vans, lorries and buses with a Euro 5 diesel engine and to vehicles with a Euro 2 petrol engine. Motorcycles that do not meet at least Euro 3 standards are also no longer allowed to drive in the region.

Medication costs and billing for long-term psychiatric care

A cut in the budget for health insurance means patients have to pay more for some medicines, although new, innovative medicines will be reimbursed faster.

The reimbursement for cholesterol lowering statins and proton pump inhibitors (PPIs, used to reduce stomach acid production) will be reduced from 1 January as their reimbursement category will change from B to C. PPIs will remain fully reimbursed for serious conditions such as Barrett's oesophagus.

Long-term psychiatric care will be subject to a maximum billing cap (MAF) to better protect chronically ill patients. The MAF is a social security mechanism that limits annual healthcare costs per household. Once these costs exceed a fixed ceiling, the supplemental health insurance provider automatically reimburses the remaining expenses. Previously, this coverage for psychiatric patients was only valid for the first 365 days of hospitalisation, which meant they had to bear a large portion of the costs themselves, creating a disparity with patients requiring long-term treatment for physical ailments.

Miscellaneous changes

Business Companies have to send their invoices to one another via an official digital network, Peppol. It concerns anyone operating a business with a VAT number.

Children’s health Publicity to promote unhealthy food amongst youngsters is forbidden.

Sexual violence Three new sexual violence support centers (CPVS) are opening in Jette (UZ Brussel), Tournai (CHwapi Hospital) and Ottignies (Clinique Saint-Pierre). Each province in the country will have at least one such centre.

Driving licences Wallonia is requiring that all driving license exams be taken within its territory. Candidates can choose the region for their exams, but must then complete all their training there to prevent fraud related to differing regulations.

Postal orders The Belgian post will no longer deliver money to pensioners and disability allowance recipients who do not have bank accounts. Tax refunds issued by FPS Finance are also affected.

Postage prices A standard stamp for domestic mail will rise 10 cents to €1.63 next year. Domestic mail priority stamps will cost €2.52 each and €2.47 for orders of 10 or more, an increase of 14 or 15 cents. Registered mail in Belgium rises 58 cents for a minimum of €9.85 per item. International stamps for Europe and the rest of the world rise by 17 cents. The price of sending parcels from a post office starts at €8.60, a 3% increase.

Water prices Brussels Region water supplier Vivaqua will increase its rates by 12.5%, confirmed regulator Brugel. This means an annual increase of €41.50 for an average household consuming 62 cubic meters per year, or approximately €1.70 per month per person.

Photo: ©Belgium.be