Introduction

The new federal coalition agreement for 2025-2029 introduces numerous changes for self-employed individuals, freelancers, and small SMEs. The government aims to make entrepreneurship more attractive, reduce administrative burdens, and improve social protection for self-employed workers. In this blog post, we break down the changes into two clear sections:

1. For self-employed and freelancers – entrepreneurs without employees
2. For small SMEs – businesses with employees

This way, you quickly get an overview of the measures relevant to you. If you want to read the full coalition agreement, you can find it here.

1. Changes for Self-Employed and Freelancers (Without Employees)

For self-employed individuals and freelancers without employees, several reforms are coming that provide tax benefits, strengthen social protection, and reduce administrative burdens.

Administrative Simplification

• Free KBO modifications: From 2025, changes in the Crossroads Bank for Enterprises (KBO), such as address changes, will be free via the My Enterprise online portal.
• Elimination of redundant obligations: Some outdated documents, such as the daily receipts book and certain VAT registers, will be removed.
• E-reporting replaces customer listing: The ‘nil’ VAT customer listing will disappear, eliminating unnecessary declarations.
• Digitization of official publications: Publications in the Belgian Official Gazette will be fully digital.

Tax Reforms

• Entrepreneur deduction: A new deduction for self-employed workers ensures that an initial portion of their profits is tax-exempt.
• No penalties for late advance tax payments: The tax increase for insufficient advance payments will be abolished from 2026.
• Declining depreciation reinstated: This allows investments to be written off more quickly for tax purposes, benefiting cash flow.
• Expansion of pension savings options: The Supplementary Pension for Self-Employed will allow higher maximum contributions from 2026.

Social Protection and Contributions

• Monthly calculation of social contributions: Instead of quarterly calculations, making contributions better align with current income.
• Fairer approach to late payments: Penalties for late social contributions will be softened.
• Extended maternity benefit: New mothers will receive two quarters of social contribution exemption instead of one.
• Automatic sickness benefit: An electronic doctor’s certificate will automatically trigger a sickness benefit application.
• Bridging allowance and pension rights: The bridging allowance for business closures will count towards pension rights.

Special Measures for Part-Time Self-Employed and Student Entrepreneurs

• Reform of part-time self-employed status: This will be revised to allow part-time self-employed workers to build up more social rights.
• VAPZ for part-time self-employed: From 2026, part-time self-employed workers can also participate in the Supplementary Pension for Self-Employed.
• More flexibility for student entrepreneurs: Increased income thresholds will become permanent, and students can retain their status until the end of the quarter in which they graduate.

2. Changes for Small SMEs (With Employees)

For small businesses with employees, there will be changes in taxation, labor costs, and regulations regarding employment contracts.

Administrative Simplification

• Simplified social declarations: The administrative burden for payroll and working time registration will be reduced through the e-gov 3.0 project.
• More flexible part-time work: The requirement to include all work schedules in the work regulations will be abolished, provided clear boundaries are set.
• Less paperwork for employment contracts: Temporary and flexible transitions between employers will be facilitated.

Tax and Labor Cost Measures

• Lower labor costs: The government wants to introduce a compensation mechanism to mitigate the impact of minimum wage increases for employers.
• Additional support for sectors with labor shortages: Flexi-jobs will be expanded to sectors such as education, childcare, sports, and culture.
• Extended overtime regulations: The tax advantage for overtime will be expanded to 360 voluntary overtime hours per year.

Labor Market and Wage Policies

• New regulations on flexible work:
  • The requirement for part-time employees to work at least one-third of a full-time schedule will be removed.
  • Night work will now start at midnight instead of 8 p.m.
  • Trial periods will be reintroduced: a contract can be terminated with one week’s notice within the first six months.
• Reform of severance pay: Severance pay will be capped at a maximum of 52 weeks.
• Activation of long-term unemployed: Unemployment benefits will be time-limited and more gradually reduced.

Workability and Work-Life Balance

• Extended parental leave: Foster parents will gain access to parental leave.
• Flexibility in work organization: Employees will be better able to align work hours with school schedules.

Conclusion

The new coalition agreement introduces several important changes for self-employed individuals, freelancers, and small SMEs. While some measures reduce administrative burdens and improve social protection, others impact taxation and labor market regulations.

For self-employed individuals and freelancers, reforms focus on simplifying procedures, reducing penalties, and offering new tax benefits. For small SMEs, labor cost reductions, flexible work arrangements, and digitalized processes provide additional support.

It is crucial to stay informed about these changes and adapt your business strategy accordingly. If you need personalized advice, consult an accountant or business advisor to ensure you make the most of the new opportunities.