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A comprehensive reform of the voluntary overtime system has been announced, with retroactive effect from 1 April 2026. The federal government has opted for a single, uniform framework designed to offer businesses greater flexibility, while employees can count on a clear and tax-efficient system. Below, we outline the key elements of this reform.

Due Diligence Requirement Only Applies to Certain High-Risk Sectors From 1 January 2026 This legislation applies to any domestic or foreign company that is directly or indirectly involved in the activities listed below that are carried out in the Flemish Region. In other words, it makes no difference whether you use the services of a Belgian or a foreign contractor or subcontractor: the legislation applies as soon as activities are carried out in the Flemish Region.

"Flanders is introducing stricter rules on chain liability in the event of illegal employment from 2026. Contractors and principals are to become criminally liable if they do not sufficiently check whether their subcontractors employ foreign workers legally. The new legislation imposes an extensive due diligence requirement, with mandatory documentation and an obligation to report to the social inspectorate. Non-compliance can lead to heavy fines or imprisonment."