Last week, the law on miscellaneous provisions was voted on. This new legislation brings important changes to the Belgian expat regime. It is a game changer with respect to family taxation, but it is at the same time freezing certain fiscal amounts (see our previous posts). Moreover, in deployment of the Coalition Agreement 2025-2029 it also allows for a first increase of the maximum employer contribution in the popular benefit of meal vouchers.
First increase for meal vouchers possible as of 1 January 2026
As of 1 January 2026, the maximum employer contribution for electronic meal vouchers may rise from EUR 6,91 to EUR 8,91 while maintaining exemption from social security contributions and wage withholding taxes (if all other conditions are met). This supports the planned increase of the maximum face value of the meal voucher from EUR 8 to EUR 10 per meal voucher. Consequently, employers or industries that want to introduce this 2 EUR increase, can do so without any adverse tax, social security or wage norm implications. This is made possible by operating 3 levers in alignment.
Lever 1 – Social security
With the publication of the Royal Decree of 10 November 2025, the Belgian federal government took the first official step toward increasing the employer’s contribution for meal vouchers and—in doing so—it finalized the social security adjustments in this respect.
Lever 2 – Wage norm
Via the passing of the Law of 19 November 2025 a legal exception to the wage norm has been approved for the period 1 January 2026 to 31 December 2026. It ensures that the 2 EUR possible increase for meal vouchers does not count for the 0% wage norm as applicable for 2025-2026.
Lever 3 – Income tax
The fiscal adjustments that allow for an increase of the maximum employer contribution from EUR 6,91 EUR 8,91 for individual income tax purposes, can be found in the Law of 11 December 2025 on miscellaneous provisions. The same law also provides a potential increase of the deductible portion from EUR 2 to EUR 4 as a professional expense for employers or enterprises.
No automatic increase
Notwithstanding the above, it is important to note that the above-mentioned possible increase of the employer contribution in meal vouchers is however not automatic, as sectoral or company-level negotiations are still required.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Philip Maertens
Partner
Nic Boydens
Partner
Bart Elias
Partner
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