# The widespread implementation of teleworking in the Brussels-Capital Region

*La généralisation du télétravail en Région de Bruxelles-Capitale*

*De veralgemening van telewerk in het Brussels Hoofdstedelijk Gewest*

Claire Duchêne, Mathieu Strale, Marine Willeput, Nathan Pudles, Jean-Michel Decroly, Catherine Hellemans, Sabine Pohl and Magali Verdonck

Translator: Jane Corrigan

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OpenEdition
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**Electronic version**

URL: https://journals.openedition.org/brussels/7813

DOI: 10.4000/126wz

ISSN: 2031-0293

**This article is a translation of:**

La généralisation du télétravail en Région de Bruxelles-Capitale - URL : https://journals.openedition.org/brussels/7772 [fr]

**Other translation(s):**

De veralgemening van telewerk in het Brussels Hoofdstedelijk Gewest - URL : https://journals.openedition.org/brussels/7812 [nl]

**Publisher**

Université libre de Bruxelles - ULB

**Electronic reference**

Claire Duchêne, Mathieu Strale, Marine Willeput, Nathan Pudles, Jean-Michel Decroly, Catherine Hellemans, Sabine Pohl and Magali Verdonck, "The widespread implementation of teleworking in the Brussels-Capital Region", *Brussels Studies* [Online], General collection, no 194, Online since 25 August 2024, connection on 29 November 2025. URL: http://journals.openedition.org/brussels/7813 ; DOI: https://doi.org/10.4000/126wz

This text was automatically generated on November 29, 2025.

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The text only may be used under licence CC BY 4.0. All other elements (illustrations, imported files) may be subject to specific use terms.
# The widespread implementation of teleworking in the Brussels-Capital Region

La généralisation du télétravail en Région de Bruxelles-Capitale
De veralgemening van telewerk in het Brussels Hoofdstedelijk Gewest

Claire Duchêne, Mathieu Strale, Marine Willeput, Nathan Pudles, Jean-Michel Decroly, Catherine Hellemans, Sabine Pohl and Magali Verdonck

Translation : Jane Corrigan

## EDITOR'S NOTE

In order to see the figures in a better resolution, go to the article online and click on "Original" below each one.

## AUTHOR'S NOTE

This article is part of a research project funded by Innoviris on the social security debt associated with the widespread implementation of teleworking in Brussels. For more information on the project: https://teletravail.ulb.be/.

## Introduction

<footnote n="1">1 One of the major consequences of the health crisis linked to the COVID-19 pandemic on the organisation of work is that it has led to the accelerated development and long-term implementation of teleworking. This organisation of work outside the employer's premises thanks to the use of information technology (IT) had been around for many years and was becoming increasingly common. However, the health crisis has led to its</footnote>
extension to many sectors and positions not previously concerned, and to its growth
where it already existed.

2 This raises the question as to the multiple societal impacts of the development of teleworking. In October 2021, the Brussels Institute for Statistics and Analysis (IBSA) carried out a survey on this subject [Descamps et al., 2021]. At the time, the lack of hindsight meant that a series of likely developments in terms of working conditions, employment, mobility, property, the economy and public finances had to be mapped out. A more recent study [Wilmotte and Uyttebrouck, 2024] commissioned by IBSA has added to our understanding of the phenomenon. However, there are still many uncertainties as to how teleworking will evolve in future, and even more so as to its impacts.

3 In this article, we propose to explore the multiple impacts of the widespread implementation of teleworking, by highlighting the particularities of the Brussels region, its inhabitants and users. The analysis is organised into several stages. The extent of teleworking in the Brussels-Capital Region (BCR) is first quantified. Next, we examine the potential impact of teleworking in terms of employment and economic activity. After that, we look at property and mobility issues, followed by the impact of teleworking in terms of well-being. Finally, we analyse the dimension of public finances, which can be affected by all of the points raised above.

# 1. Quantifying teleworking in Belgium and Brussels

4 The concept of teleworking covers a diversity of practices, and studies quantifying the phenomenon do not always use the same definitions, thus making comparisons difficult. Teleworking is generally considered in academic literature or statistical analyses as a regular practice carried out within the framework of an employment contract outside the usual company premises thanks to ICT, to carry out tasks which could be done on company premises [Descamps et al., 2021]. Nevertheless, differences still exist. They relate to the range of companies and workers taken into account, to survey methods or to the precise interpretation of what does or does not fall within the scope of teleworking. However, the trends highlighted are common to all, with the practice growing fast, particularly in Belgium and BCR.

## 1.a. Before the COVID-19 crisis

5 In 2018, SPF Mobilité et Transports estimated that 17 % of the Belgian employed population teleworked from home [Polling, 2018]. Of these, more than 70 % teleworked one day a week, and 20 %, two days a week. At the same time, Eurostat estimated that 25 % of the Belgian workforce teleworked in 2019 [Ballario, 2020], while another survey estimated that 24 % were home or mobile teleworkers in 2015 [Messenger et al., 2017]. During this period, teleworking was already more common in BCR than in the rest of the country. Approximately one third of workers employed in Brussels teleworked in 2018 [Polling, 2018], which was twice the national average. For people who lived in Flanders or Wallonia and worked in BCR, this figure rose to 43 %.
1.b. During the COVID-19 crisis (2020-2021)

6

The COVID-19 crisis gave an unprecedented boost to the development of teleworking, as one of the key measures taken to limit the spread of Sars-Cov2 was for people to work from home whenever possible [Noulet, 2020]. Thus, in Belgium, the teleworking rate rose from 33 % in 2020 before the crisis to 48 % in 2020 during the crisis [Wrzesinska et al., 2021]. This figure decreased slightly in 2021, to 41 %. Eurofound data show that more than 50 % of Belgian employees worked full-time from home during the lockdown periods [Ahrendt et al., 2020].

7

During the crisis, BCR was the region with the highest rate of teleworking. According to analyses by Wrzesinska and Kluppels [2020] and Wrzesinska et al. [2021], the teleworking rate was 51 % in 2020 (43 % in Flanders and 45 % in Wallonia) and 52 % in 2021 (42 % in Flanders and 36 % in Wallonia).

1.c. Post-COVID-19 outlook

8

Whereas teleworking existed only among certain profiles of worker before 2020, it has now become a permanent practice in the professional landscape. According to the latest survey by SPF Mobilité et Transports [2022], 32 % of Belgian workers telework at least one day a week. More specifically, this rate is 43 % for the inhabitants of Brussels, 33 % for people living in Flanders and 28 % for Wallonia. These figures are confirmed by a recent study carried out on behalf of IBSA on the subject of working from home (i.e. not just teleworking), which indicates that in 2022, this way of working concerned 41 % of workers residing in the capital and 48 % of workers whose place of work was located there [Wilmotte and Uyttebrouck, 2024].

9

This trend is likely to continue. The Federal Planning Bureau (FPB) estimates that by 2040, almost 40 % of Belgian employees will be teleworking on a regular basis [Laine and Daubresse, 2020]. The study by Wilmotte and Uyttebrouck [2024] shows both massification, i.e. a greater number of employees teleworking, and intensification, i.e. more frequent teleworking during the week. According to the latest figures from SPF Mobilité et Transports [2022], 21 % of workers would like to telework, but are not authorised to do so, demonstrating that there is room for a further increase. Teleworking for approximately 2 days a week seems to be most likely [Bloom, 2020; Boulay-Espéronnier et al., 2021]. Currently, the majority (57 %) of Belgian teleworkers already opt for 1 to 2 days of teleworking, and 32 % prefer the option of 3 to 4 days [SPF Mobilité et Transports, 2022]. The typical profile of teleworkers has also evolved. Whereas teleworking initially concerned management, intellectual, academic and artistic professions, the fastest growth in teleworking has been seen among administrative employees and intermediary professions [Wilmotte and Uyttebrouck, 2024]. However, although teleworking has become a common practice, certain limits to its future expansion must be recognised, as not all professions may be carried out from home, and also because teleworking is not always preferred by employers and employees [Barrero et al, 2021] (i.e. a diversity of preferences exists¹) nor is it advisable [Boulay-Espéronnier et al., 2021]. Thus, as the practice of teleworking spreads, we are witnessing a stronger dualisation of employment between office professions which can be carried out from home and for which teleworking is more common, and other forms of employment (direct services to individuals, commerce, industrial or logistics
professions and intermediary professions) which cannot be carried out from home [Wilmotte and Uyttebrouck, 2024]. In BCR, these two profiles each account for approximately half of the workforce.

<table><caption>Table 1. Teleworking</caption><thead><tr><th></th><th>Teleworking before 2019</th><th>Teleworking during the COVID-19 pandemic</th><th>Teleworking in 2022-23</th><th>Maximalist outlook for the development of teleworking</th></tr></thead><tbody><tr><th>Belgium</th><td>17-25 %</td><td>29-41 %</td><td>32-34 %</td><td>40-53 %</td></tr><tr><th>Brussels-Capital Region</th><td>22-33 %</td><td>43-56 %</td><td>41-48 %</td><td>56-62 %</td></tr></tbody></table>

Sources: summary of various estimates consulted by the above authors

10 Table 1, which compiles the various data relating to teleworking figures, summarises two key elements which will determine the assessment of the likely impacts of teleworking, in Brussels in particular. The first is an increase in this way of working, with the assumption that this upward trend will continue over the next few years. Secondly, however, the discrepancies between the various ex-ante and ex-post evaluation methods bear witness to the difficulty of defining the phenomenon clearly, or rather, the multiple definitions which can be applied to it.

## 2. Teleworking, employment and economic activity

11 The widespread implementation of teleworking is likely to affect the labour market and economic activity in Brussels, which is mainly focused on the service sector [Actiris, 2022].

12 *From the employer's point of view*, teleworking is both a challenge and an opportunity. The widespread implementation of teleworking means fewer and fewer contacts between workers, as well as with customers and suppliers, which requires the management of “despatialisation” [Taskin, 2006] and the re-regulation of on-site presence in order to maintain ties and team cohesion [Thisse et al., 2021]. Nevertheless, teleworking represents an opportunity for employers, not only in terms of savings on office space, but also in terms of potential gains in productivity. However, the impact on productivity remains uncertain and difficult to measure [Pora, 2020]. While some believe that teleworking could improve productivity by reducing certain costs for the company, limiting interruptions, or increasing worker satisfaction and efficiency, we cannot rule out the negative impact of teleworking on productivity. For example, it can hinder communication and the flow of information. It would seem that organised, voluntary and limited teleworking mitigates these risks. For employers, teleworking can be a new way of attracting and retaining staff [Messenger et al., 2017]. What was once considered a luxury now seems to have become the norm [Rauh et al., 2020] and it is estimated that 58 % of Belgian workers take this advantage into account when applying for a job [Acerta and Stepstone, 2021].
13

On a more macro-economic level, the dynamics of labour supply and demand are affected by the long-term introduction of teleworking. By reducing commuting constraints, teleworking expands labour pools, offering companies and workers a wider range of opportunities. It can also be a tool for lowering the rate of frictional unemployment, which is deemed to be irreducible, by making job offers in more distant locations more attractive [Vessereau, 2022]. However, it would appear that the expansion of the labour pool benefits skilled workers above all, who are less subject to competition on the job market. The travel constraint could be eased to the point that some fear a tax exile for “high-level” teleworkers. Conversely, the widespread implementation of teleworking and the resulting expansion of the labour pool seem to have a more unfavourable impact on low-skilled workers, the largest proportion of whom are in BCR.² Firstly, they often have jobs which cannot be carried out from home and therefore do not have access to teleworking, which not only increases inequalities in working conditions, but can also disrupt and disorganise the work of those present on company premises. In 2018, in Belgium, people with a higher education degree were 22 % more likely to telework, compared to 12,5 % for those with a secondary school diploma [Polling, 2018]. Secondly, as they are subject to greater competition on the labour market, less skilled workers are likely to suffer from the expansion of the labour pool, as their bargaining power diminishes and their jobs become remote [OECD, 2020]. Finally, low-skilled workers are threatened by the reconfiguration of the economic fabric of Brussels caused by teleworking. In fact, teleworking is causing a decline in activities related to office functions such as cleaning, security and corporate catering, where low-skilled Brussels residents are overrepresented [Observatoire bruxellois de l'emploi d'Actiris, 2015]. It is estimated that if 50 % of employees teleworked two days a week, there would be a 20 % drop in induced employment [Thisse et al., 2021].

14

Shops and the HoReCa industry in Brussels could also be affected by the widespread practice of teleworking [Le Roch, 2021], particularly in neighbourhoods based on monofunctional tertiary employment centres such as the north and European districts. Conversely, residential neighbourhoods on the outskirts could benefit from a new clientele of teleworkers³. Such a reallocation of spending from urban centres to the outskirts is known as the “doughnut effect” and could have a significant socio-economic impact in BCR.

## 3. Teleworking and property dynamics

15

The spread of teleworking could also have multiple impacts on property and land use planning, as regards living and working spaces. This is a complex issue, given the interactions with other socio-economic, geographical and property trends. This is coupled with inertia, to the extent that the reorganisation of a home or a workspace, or even a move, are decisions which take quite a long time.

16

As regards office property, the impact of teleworking is linked to the spread of the “flex office” organisation model [Moffat, 2016]. The idea behind flex offices is to reduce the amount of office space per worker, based on a lower presence in the workplace and shared spaces [Nappi et al., 2021]. Rather than assigning a fixed workstation to each worker, workspaces are organised around shared workstations, accessible to all workers, as well as functional areas (meeting rooms, teamwork areas, etc.). According to Pérez Pérez et al. [2004] and Naor et al. [2021], this would mean a 50 % reduction in
office space per teleworker, and therefore a reduction in property requirements. BCR would be more affected by this trend as it is home to major employers, who make greater use of teleworking and have more room for the rationalisation of their offices [Wilmotte and Uyttebrouck, 2024]. A study by the National Bank of Belgium in 2021 [ERMG, 2021] showed that 22 % of the companies surveyed in Brussels intended to reduce their office space, compared with 6 % in Flanders and 4 % in Wallonia. Similarly, broker Cushman & Wakefield [2022] estimates that 100 000 m² of office space, or approximately 1 % of the stock, will “disappear” from the Brussels market each year over the coming years.

17 The question arises as to the geography of this reorganisation of office property. Stakeholders with several locations in Brussels, such as banks or government agencies, prefer the most central, recent or prestigious sites, to the detriment of their older or more remote buildings. Thus, the European Commission intends to divest itself of half of its buildings and reduce its office space by 25 %,⁴ i.e. 200,000 m², and group its offices together in the north and European districts. Similarly, the Régie fédérale des bâtiments plans to centralise its offices and reduce office space by 200 000 m² of its 3 000 000 m² by 2030, and by more than 350 000 m² by 2040 [Perspective.brussels, 2022]. For their part, stakeholders with just one major site in Brussels, such as KBC, Proximus and Engie, have already announced their intention to reduce their office space.

18 This reduction in office occupancy is likely to lead to an increase in the already high vacancy rate and to a downward pressure on rents, which has been observed since the 2008 crisis. Some property stakeholders are scaling back their plans for new offices, as evidenced by the discontinuation of the Victor project at the South Station⁵ and the request to revise the PAD Loi.⁶ Nevertheless, demand for new office space adapted to current technology and standards remains strong. On the other hand, it will accelerate the obsolescence of older buildings. In this context, an interim strategy seems to be emerging. Office property activity in Brussels and Belgium remains below its pre-2019 level [Cartes Leal et al., 2022].⁷

19 Other stakeholders could use the empty office space which has become cheaper. Coworking spaces could be developed, i.e. new shared (tele)workplaces. However, although the concept has been discussed lately, demand seems limited, with 95 % of teleworkers surveyed in 2022 by SPF Mobilité et Transports [2022] indicating that they telework from home. This recovery of office space could also benefit other activities, such as educational establishments or rest homes. Finally, the question arises as to their conversion for use as housing. For the moment, this has mainly concerned offices located outside major employment areas, such as Avenue Louise or Evere [Cartes Leal et al., 2022]. But projects are now being developed in the north and European districts.

20 This ties in with a second issue, namely the *impact of the spread of teleworking on residential property*. Numerous studies [see in particular Sajous, 2014; Licheron, 2020; Decoville, 2020] show that not being tied to the workplace and having a greater presence at home would lead to a preference for larger homes, with outdoor spaces and further from city centres. Having a garden [IBSA, 2021] and a workspace has become a top priority for buyers, at least for those who can afford it. At the same time, teleworking would prompt some households to live further away, even if it means having to drive a long way, but less frequently. This increased migration to the outskirts as a result of the spread of teleworking is the hypothesis adopted by the Federal Planning Bureau in its outlook for population growth by 2040 [Laine, 2023]. The
population of Brussels would be 6% lower at that date than in a scenario which does not include an increase in teleworking, while the population of the surrounding suburbs would be up to 3% higher. There are several reasons to remain cautious about these forecasts. Firstly, the peri-urbanisation of Brussels households was already at its highest in recent years [see in particular Dessouroux et al., 2016; De Laet, 2018; Ermans et al., 2018]. Nevertheless, internal emigration rose sharply in 2021 compared with 2019 and 2020 (approximately 4,000 more outflows, representing a relative growth of 10%). The unprecedented level of moves out of BCR in 2021 was maintained in 2022 and 2023,⁸ suggesting that this is not a secondary phenomenon. However, it would be too hasty to attribute these developments solely to the increase in teleworking, as it is only one of the likely factors influencing the decision to move. Current observations regarding the change in demand and property prices in and around Brussels do not allow a clear trend to be identified in this respect, and cannot be isolated from the current high inflation. Although there is an increased demand for larger homes and outdoor spaces, the dual constraint of limited supply and high prices, in addition to rising interest rates, will not necessarily allow this to become a reality. Therefore, at present, the impact of teleworking on residential property in Brussels remains more uncertain than it does on office property.

## 4. Teleworking and mobility

21

The link between teleworking and mobility is one of the most widely discussed topics [Ermans et al., 2018; Thomsin, 2002; Van Lier et al., 2020]. For workers, limiting commuting distances is mentioned as one of the main reasons for teleworking. For employers, teleworking is seen as a way to reduce costs and time wasted on travel. Finally, public authorities often see teleworking as at least a partial solution to mobility issues.

22

In fact, BFP modelling [2020] shows a potential 6% reduction in commuting at national level by 2040 as a result of the widespread implementation of teleworking for suitable tasks. This decrease would be greater in Brussels, at 12,2%, and even at 23% for inbound commuters. For its part, SPF Mobilité et Transports [2023: 56] estimates that teleworking was the reason for a 15% decrease in commuting in Belgium and a 28% decrease in Brussels in 2021 and 2022.

23

However, this decrease only concerns commuter trips, which are admittedly the most problematic in terms of congestion due to their geographical and time-based concentration. On the other hand, another survey by SPF Mobilité et Transports [2022] estimates that travel related to shopping and leisure has increased and has shifted from weekends and evenings to weekdays. This observation and the analysis by Bruno Moriset [2004] converge: it is not impossible to imagine other activities or behaviours emerging among teleworkers. We are witnessing a double rebound effect, made up of new journeys made possible by the flexibility of teleworking, as well as journeys previously linked to the home-work commute (on the way home or during lunch breaks, for example), which are becoming more autonomous in time and space. These new journeys are concentrated around people's homes. This rebound effect is also the hypothesis adopted by the Federal Planning Bureau [Laine and Daubresse, 2020] regarding the impact of teleworking on mobility by 2040. More recently, the Federal Planning Bureau [Laine, 2023] assessed the impact of increased peri-urbanisation of
teleworkers on mobility by 2040. It would lead to a 0,5 % increase in travel (passenger-kilometres) in Belgium, mainly by car.

24

There is also the question of the differentiated impact on transport modes. Due to the profile of teleworking jobs, which are primarily office jobs in large public or private companies, and the fact that teleworking is more common the further away the worker lives from his or her place of employment, the decrease in commuting is greater among public transport users than among car users [Ermans et al., 2018]. This is because rail travel to work increases with the distance between home and work, and is more common for jobs with steady working hours and for large employers recruiting nationwide. Thus, 61 % of teleworkers are rail commuters, compared with 35 % of non-teleworkers. By 2022, STIB and SNCB had only recovered approximately 85 % of their pre-2020 ridership [SNCB, 2022; STIB, 2022], while congestion on the roads in and around Brussels appears to have returned to “normal” levels⁹. If we look at where and when people travel, the impact of teleworking is even clearer. Train stations linked to major employment centres have seen their traffic decrease the most [SNCB, 2022]. At Brussels-North and Brussels-Central, as well as at Brussels-Luxembourg, ridership in 2022 was 15-20 % below its pre-2020 level, while at medium-use stations such as Etterbeek, Schaerbeek and Jette, ridership fell by 10-15 %. On the other hand, passenger numbers were above pre-COVID levels at smaller stations in residential areas, such as Boondael, Berchem-Sainte-Agathe and Uccle Calvoet. Similarly, ridership on STIB lines reached record levels in the evenings and at weekends, but remained below its pre-COVID level at peak times¹⁰. In addition, the use of bicycles – including for commuting – has increased greatly, but it is difficult to link this to the spread of teleworking [Bruxelles Mobilité, 2023].

# 5. Teleworking and well-being

25

The spread of teleworking also impacts the well-being of workers in many ways.

26

Firstly, workers are likely to face an increase in their workload [Kelliher and Anderson, 2010; Thulin et al., 2019; Taskin et al., 2023]. This is due to an increase in and concentration of their working time, linked to (1) a reduction in interruptions, distractions and informal contacts, (2) time previously devoted to commuting now allocated to work, (3) an increase in hours worked to thank their company for giving them the opportunity to telework, and (4) an increase in tasks assigned by their manager.

27

Teleworking also increases the risk of feeling physically and psychologically isolated [Ruiller et al., 2017]. Physical distance from colleagues reduces the frequency and quality of exchanges, making them more transactional when teleworking [Leonardi et al., 2010; Taskin et al., 2023]. There are also fewer interactions between teleworkers and those who work in the company premises. The lack of informal exchanges reinforces feelings of isolation and diminishes the quality of social relationships [McNaughton et al., 2014; Vayre, 2019]. The spatial dispersal of a work team can be detrimental and reduces cooperation and collaboration between its various members [McNaughton et al., 2014; Vayre, 2019; Taskin et al., 2023].

28

The autonomy of workers is also influenced by teleworking [Taskin, 2006; Vayre, 2019]. Teleworkers feel that they have increased flexibility as well as more control in the way
they carry out their tasks [Gálvez et al., 2012]. However, the need to use ICT for teleworking may lead to the emergence of new forms of control [Taskin, 2006]. Thanks to ICT, supervisors have more tools and indicators to control workers. For workers to benefit fully from the autonomy made possible by teleworking, it is necessary for managers to establish a relationship of trust with teleworkers and to adapt their management to this way of working [Diard and Hachard, 2021].

29

Health is the fourth area where teleworking has an impact. This new form of work can lead to the development of musculoskeletal disorders due to a reduction in interruptions and breaks [Vayre, 2019; Joubert, 2020; BeSWIC, 2022]. These can be caused by staying in the same position for too long, poor ergonomics and unsuitable equipment. Other conditions such as vision disorders should not be overlooked [Joubert, 2020]. Teleworking allows the professional sphere to invade the private sphere, which can lead to addictive behaviours such as workaholism or work-related stress [Dose and Desrumaux, 2022]. Conversely, work-related stress can be counterbalanced by fewer interruptions and shorter commuting times [Fonner and Roloff, 2010; BeSWIC, 2022].

30

Teleworking has an impact on work-life balance. By making workers more flexible, teleworking encourages the integration of these two spheres of life and reduces certain constraints on private and professional life (more time for private life thanks to reduced commuting, childcare, etc.) [Vayre and Pignault, 2014; Vayre, 2019; Taskin et al., 2023]. However, studies show that the integration of these two areas into teleworking can increase the difficulties of reconciling the demands of work and family, notably via an increased risk of a work overload, which can lead to conflicts between private and professional life and cause stress among teleworkers [Ortar, 2009; Fernandez et al., 2014; Vayre, 2019]. Female teleworkers have more difficulties reconciling their private and professional lives than their male counterparts [DARES, 2022]. They are more likely to be criticised by those around them for their lack of availability. Finally, teleworking tends to blur the boundaries between private and professional life [McNaughton et al., 2014].

31

Although it is difficult to pinpoint any features which are specific to Brussels in terms of the impact of teleworking on individual and collective well-being, we can nevertheless put forward several hypotheses. Firstly, the strong link between the individual experience of teleworking and family life and housing conditions suggests that it may have more negative consequences for teleworkers living in the capital. Housing in these areas is more expensive and dwellings are smaller, which means that it is more difficult to have a space dedicated to teleworking¹¹. Combined with the lack of available spaces in early childhood facilities¹², working conditions could be less than ideal. On the other hand, for the large proportion of workers with long commutes to work, teleworking could save time and allow a better organisation of everyday life.

# 6. Teleworking and public finances

32

Finally, this last section looks at the impact of the widespread implementation of teleworking on the public finances of BCR¹³ and its 19 municipalities. As explained in the previous sections, teleworking is likely to have a deep impact not only our working habits, but also on our view of the city and how we live in it, get about in it, etc. Here we look at various types of tax revenue and public spending which could be affected by
these changes. This issue is all the more crucial for BCR, as the sixth state reform has greatly altered the system of financing federal entities, by increasing the fiscal autonomy of the Regions [Bayenet, 2012; Bayenet et al., 2017]. It should be noted, however, that we are referring to the gross effects of teleworking on public finances in Brussels, and that the net effects cannot be assessed without observing the secondary or indirect effects which ensue (e.g. better air quality thanks to reduced traffic).

33

Firstly, let us mention revenue linked to property and the income of residents. Corporate strategies in response to teleworking could cause a decrease in regional revenue from property tax (PT) and the regional tax on non-residential surfaces. Furthermore, as these choices play a role in price trends, revenue from registration fees for property sales could also be affected. In the same vein, assuming that the easing of commuting constraints made possible by teleworking encourages some Brussels households to settle outside BCR, tax revenue linked to property and personal income tax (PIT) could also decrease. In the longer term, the departure of these Brussels residents could lead to a reduction in inheritance tax revenue. Furthermore, at municipal level, revenue from the tax on m2 of office space and the additional property and personal income tax could also decrease, while municipalities are heavily dependent on this revenue [Coppens et al., 2018]. Conversely, a reduction in property pressure could slow the increase in housing prices and slow the exodus of the (upper) middle class in search of more affordable housing [Berns et al., 2022], which has been blamed for the deterioration of the financial situation of BCR for the past decades. This effect would mitigate those described above.

34

Secondly, as far as mobility-related revenue is concerned, the amounts levied under the road tax and circulation tax¹⁴ could decrease in Brussels if certain households moved to other regions of the country. In addition, teleworking could reduce STIB's revenue from ticket sales to an extent which is difficult to assess at present. On the other hand, budget expenditure on infrastructure maintenance, cleaning, police, etc. could decrease if teleworking leads to reduced mobility requirements, at least in urban areas.

35

It should be noted that if teleworking has an impact on the use of taxi services and hotels, this could reduce the amounts levied as part of the tax on the operation of taxis or chauffeur-driven vehicles, as well as the tax on tourist accommodation establishments.

36

Finally, it should be mentioned that the specific funding of BCR as part of the sixth state reform should be relatively immune to the consequences of teleworking, as the mobility, security, commuter and international civil servant allocations are based on fixed amounts or evolve according to the consumer price index¹⁵. On the other hand, the mortmain allocation could decrease if the number of properties exempt from property tax – such as those occupied by the European Commission – declines with the widespread practice of teleworking. However, this impact would be offset by the fact that these properties would pass into the hands of non-exempt owners, who would then be subject to 100 % property tax.
Conclusion

At the end of this analysis of the actual or potential impacts of the development of teleworking on a number of societal dimensions, several cross-cutting elements may be mentioned. 37

Firstly, the spread of teleworking must be seen in the context of a range of developments: more flexible organisation of employment, more diverse residential situations, high levels of socio-spatial inequality in and around Brussels, federalisation and state reforms affecting BCR funding. It should also be borne in mind that even in an international city with a highly service-oriented economy, teleworking directly concerns only half of all workers, the other half only experiencing possible indirect impacts. In this context, teleworking creates new tensions and a reorganisation within each of the dimensions studied. The question of reconciling private and professional life, the reorganisation of office space and its impact on the property sector and related activities and jobs, the new aspirations of workers in terms of housing and employment conditions once teleworking becomes the norm, changes in travel patterns, etc., are issues which are far from anecdotal, and dealing with them is complex and falls behind the spread of teleworking. This difficulty in considering and responding to the implications of teleworking also stems from the fact that this new way of working creates new divides while reinforcing others, between urban and suburban workers, women and men, people with low and high qualifications, small and large companies, etc. In this context, the role of the public authorities – often underestimated – is in fact fundamental, whether in terms of regulating working conditions, property and regional planning, economic activity, mobility and public finances. This is all the more so, as experts currently agree on two hypotheses, namely a stabilisation or continued increase in teleworking in Brussels, and do not envisage a widespread return to in-person working. 38

In order shed light on these multifactorial issues, the authors of this article are involved in prospective research. The aim is to map out possible scenarios for the development of teleworking and its impacts up to 2050. 39

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## NOTES

1. In 2022, for example, 34 % of respondents in the SPF Mobilité et Transports survey said they wanted 0 days of teleworking [SPF Mobilité et Transports, 2022].

2. 27 % of low-skilled people in BCR, compared with 17 % in Flanders and 24 % in Wallonia [Conseil supérieur de l'emploi, 2021].

3. However, there is a geographical imbalance between supply and demand for these locally consumed services [De Fraja, Matheson and Rockey, 2021].

4. https://www.lecho.be/economie-politique/belgique/bruxelles/la-commission-europeenne-continue-de-reduire-ses-surfaces-de-bureaux-a-bruxelles/10539558.html

5. https://perspective.brussels/fr/projets/poles-strategiques/quartier-midi

6. https://www.rtbf.be/article/projet-pad-loi-la-hauteur-des-immeubles-pourrait-etre-revue-a-la-baisse-10637893

7. https://www.lecho.be/dossiers/plan-large/les-investissements-dans-les-bureaux-au-plus-bas-depuis-10-ans/10517171.html

8. See Statbel figures on this subject: https://statbel.fgov.be/fr/themes/population/mouvement-de-la-population

9. https://www.lalibre.be/regions/bruxelles/2023/05/24/bruxelles-championne-du-monde-des-embouteillages-voici-le-classement-obtenu-par-notre-capitale-MH7H6MCFGBCPHETRHAIBQI4HDQ/

10. https://bx1.be/categories/news/frequentation-embauches-investissements-la-stib-tire-son-bilan-de-2022/

11. See Statbel statistics on this subject: https://statbel.fgov.be/fr/nouvelles/indice-des-prix-des-logements-1er-trimestre-2023

12. https://ibsa.brussels/actualites/augmentation-du-taux-de-couverture-dans-l-accueil-de-la-petite-enfance-entre-2019-et-2021

13. The public finances for the Brussels Region are made up of tax revenue (for more information on the sources of tax revenue for BCR, please visit https://fisc.brussels/mytax/fr/) and federal allocations (defined by the special financing law (https://www.parlement.brussels/wp-content/uploads/2017/06/l89.pdf)).

14. Both taxes are levied according to the place of residence of the vehicle owner.

15. However, it is conceivable that the amounts earmarked for these four allocations could be called into question in the longer term if the needs associated with them evolve as teleworking becomes more widespread. An amendment to the special financing law therefore cannot be ruled out in the more distant future.

## ABSTRACTS

The Covid-19 crisis has had a deep impact on the way we work. For a few months, a large part of the Belgian population tried full-time teleworking, often for the first time. Seen initially as a way of limiting contact, teleworking has gradually taken root, becoming more common where it was already practised and extending to new positions and sectors not previously concerned. With this widespread implementation, major societal impacts are to be expected, particularly in Brussels, where teleworking is most widespread. It is important to anticipate them, to prepare for them
and to adapt to them as best as possible. This article is part of a project to assess the social security debt associated with the widespread implementation of teleworking in Brussels by 2050. More specifically, based on recent literature and data, this article analyses the potential impact of teleworking in Brussels on well-being, the economy, employment, property, mobility and public finances.

La crise du Covid-19 a profondément bouleversé notre manière de travailler. En effet, pendant quelques mois, une large partie de la population belge a expérimenté, souvent pour la première fois, le télétravail complet. D'abord envisagé comme une façon de limiter les contacts, celui-ci s'est progressivement ancré durablement, en s'intensifiant là où il était déjà pratiqué et en s'étendant à de nouveaux postes et secteurs autrefois non concernés. Avec cette généralisation, des effets sociétaux importants sont à prévoir, notamment à Bruxelles, où la pratique du télétravail est la plus intense. Il convient de les anticiper pour s'y préparer et s'y adapter au mieux. Cet article s'inscrit dans le cadre d'un projet d'évaluation prospective de la dette sociale liée à la généralisation du télétravail à Bruxelles à l'horizon 2050. Plus spécifiquement, au travers de la littérature et des données récentes, cet article analyse les effets potentiels du télétravail à Bruxelles en matière de bien-être, d'économie et d'emploi, d'immobilier, de mobilité ainsi que de finances publiques.

De coronacrisis heeft onze manier van werken grondig veranderd. Gedurende een aantal maanden moest een groot deel van de Belgische bevolking immers – veelal voor de eerste keer – volledig thuiswerken. De bedoeling van dit telewerk was aanvankelijk om de contacten te beperken, maar geleidelijk aan werd het blijvend geïmplementeerd: mensen die voor de coronacrisis al af en toe telewerkten, doen dat nu nog vaker en in functies en sectoren waar telewerk vroeger niet van toepassing was, wordt het nu wel geïmplementeerd. Met deze veralgemening van het telewerk gaan echter belangrijke maatschappelijke gevolgen gepaard, vooral in Brussel, waar het meest aan telewerk wordt gedaan. We dienen op die gevolgen te anticiperen, zodat we ons erop kunnen voorbereiden en ons zo goed mogelijk kunnen aanpassen. Dit artikel kadert in een project rond de prospectieve evaluatie van de ‘sociale schuld’ als gevolg van de veralgemening van telewerk in Brussel tegen 2050. Op basis van de literatuur en recente data analyseert dit artikel meer bepaald de mogelijke impact van telewerk in Brussel op het vlak van welzijn, economie en werkgelegenheid, vastgoed, mobiliteit en overheidsfinanciën.

## INDEX

**Trefwoorden** overheidspotreden, werkgelegenheid, vastgoedmarkt, levenskwaliteit, mobiliteit

**Keywords:** public action, employment, real estate market, quality of life, mobility

**Subjects:** 6. économie – emploi

**Mots-clés:** action publique, emploi, marché immobilier, qualité de vie, mobilité

## AUTHORS

### CLAIRE DUCHÊNE

Claire Duchêne is an economics researcher in the Département d'économie appliquée (DULBEA) at ULB. Her work focuses on health economics and the effects of teleworking.

claire.duchene[at]ulb.be
## MATHIEU STRALE

<figure><img src="image_3.png" /></figure>

IDREF : https://idref.fr/278415733

<figure><img src="image_4.png" /></figure>

ORCID : https://orcid.org/0000-0002-9370-3025

Mathieu Strale has a doctorate in geography and is a research logistician at the Institut de Gestion de l'Environnement et d'Aménagement du Territoire (IGEAT) at Université libre de Bruxelles (ULB). His research focuses on the location of activities and the problems of metropolitan mobility. His current work focuses on the consequences of the spread of teleworking on mobility and property in Brussels.

mathieu.strale@ulb.be

## MARINE WILLEPUT

Marine Willeput is a doctoral assistant in occupational psychology at ULB (Centre de recherche en Psychologie du travail et de la consommation - PsyTC). Her research focuses on gender at work and teleworking. She recently published an article entitled "Sexisme bienveillant en entreprise: Perceptions, impacts et stratégies d'adaptation" with Caroline Closon.

marine.willeput[at]ulb.be

## NATHAN PUDLES

Nathan Pudles is a researcher at ULB's Centre de recherche de Psychologie du travail et de la consommation (PsyTC). His research focuses on flexibility in employment and worker well-being. He recently published "Relations interpersonnelles en télétravail post-COVID et bien-être psychologique : rôle modérateur des jours de télétravail et de l'expérience professionnelle" with Catherine Hellemans.

nathan.pudles[at]ulb.be

## JEAN-MICHEL DECROLY

Jean-Michel Decroly is a professor of human geography, demography and tourism at Université libre de Bruxelles. He is the director of the IGEAT "Géographie appliquée et géomarketing" research unit.

jean-michel.decroly[at]ulb.be

## CATHERINE HELLEMANS

<figure><img src="image_5.png" /></figure>

IDREF : https://idref.fr/168641925

<figure><img src="image_6.png" /></figure>

VIAF : https://viaf.org/viaf/313559120

Catherine Hellemans is a professor of occupational psychology at Université libre de Bruxelles. As a member of the Centre de recherche en psychologie du travail et de la consommation, her research focuses on the analysis of psychosocial risks in the workplace, particularly in the context of the development of new forms of work organisation.

catherine.hellemans[at]ulb.be

## SABINE POHL

<figure><img src="image_7.png" /></figure>

IDREF : https://idref.fr/114285748

<figure><img src="image_8.png" /></figure>

VIAF : http://viaf.org/viaf/233072286

<figure><img src="image_9.png" /></figure>

ISNI : https://isni.org/isni/0000000367781780

(BnF BNF : http://data.bnf.fr/ark:/12148/cb16578818h)

Sabine Pohl is a professor of work and organisational psychology at Université libre de Bruxelles and director of the Centre de Recherche de Psychologie du Travail et de la Consommation. Her
research aims to identify and understand the organisational practices and supervisor
relationships which lead to pro-social behaviour and well-being at work.

sabine.pohl[at]ulb.be

MAGALI VERDONCK

Magali Verdonck is a doctor of economics and senior economist in the Department of Applied Economics at Université libre de Bruxelles (DULBEA). Her work focuses on public finance and public policy evaluation. She recently published a study on the taxation of large estates in Belgium for the Federal Planning Bureau.

magali.verdonck[at]ulb.be

TRANSLATORS

JANE CORRIGAN