In a recent circular dated July 30, 2025, the Federal Public Service Finance clarified the terms and conditions for applying the variant bis system in the context of the partial withholding tax exemption for shift work.
As a reminder, this system allows companies that have differences in the composition of their successive teams to apply the measure using a correction factor.
Interesting points from this Circular:
- Confirmation of the 4-step system: the Federal Public Service Finance confirms the application of the 4-step calculation system for variant bis. For more info, please contact our Leyton experts.
- Composition of teams as a criterion: the number of people composing each successive team is the criterion to be taken into consideration for the condition that the scope of the work must be identical. However, other criteria may be used to determine the extent, such as, for example, the number of hours worked.
- Tolerance of 10% in the normal shift system: a tolerance of 10% maximum deviation is accepted for the normal shift system. In practical terms, this means that if the differences in the composition of successive teams do not exceed 10%, the normal exemption regime for shift work can be maintained.
It is up to each company to determine whether it falls under the normal shift work system or the shift work bis system.
The bis variant system is applicable retroactively from January 1, 2021, to December 31, 2026.
- For the past, the years 2022, 2023, and 2024 can still be processed via tax claims.
- For the years 2025 and 2026, the exemption can be activated by submitting negative withholding tax returns.
Our support and advice?
Leyton can assist you with this complex matter. Please do not hesitate to contact us in order to secure and/or optimize your application.
