Other news for May 2024

Abnormal neighbourhood disturbances

The public authorities have just passed a law on abnormal neighbourhood disturbances. First of all, this law lays down the principle that the person who causes a disturbance that goes beyond the normal inconveniences of the neighbourhood is automatically liable for the resulting damage. Secondly, this law protects professionals, in particular farmers, by exempting them from their liability for abnormal neighbourhood disturbance when their activity existed before the installation of a newcomer, provided that this activity complies with the laws and regulations and that it has continued under the same conditions or under new conditions which are not the cause of an aggravation of the abnormal disturbance.

Professionalization contract

Currently, employers who sign a professionalization contract with a young person under the age of 30 are granted a hiring subsidy of up to €6,000 in the first year of this contract. But this hiring aid could soon disappear, as the Ministry of Labour has to cut its spending by 1.1 billion euros as part of the government’s €10 billion savings plan. Thus, a draft decree, sent to the social partners for consultation, provides for the abolition of this aid for professionalization contracts concluded as of May 1, 2024. Be continued...

Teleworking

Allowances paid in 2023 by employers to cover the costs incurred by their employees for their professional activity at home (internet subscription, ink cartridges, office chair, etc.) are exempt from income tax, regardless of their form (lump-sum reimbursements, actual reimbursements, etc.). However, the exemption is limited. This limitation is subject to a slight increase and is thus set at €2.60 per day, €57.20 per month and €603.20 for the year.

Mileage scales

After an increase of 10% in 2022 and 5.4% in 2023, the scales that allow for the assessment, on a flat-rate basis, of vehicle expenses incurred for professional purposes will not be subject to any revaluation in 2024. They therefore remain the same as those applicable last year.