Fiscal Decree Removes Requirement for Predominant Use of Labor at Client’s Premises

• The Fiscal Decree removes the requirement for predominant use of labor at the client’s premises.
• Recent provisions on reverse charge for contracts and subcontracts in the logistics sector have been modified.
• Article 9 of the fiscal decree, pending publication, proposes an objective change.
• The new version still requires prior union authorization for effectiveness.
• The 2025 budget law introduced a dual regime.
• The reverse charge mechanism was implemented for services provided to companies.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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