Taxation of international executives
Are there special residency considerations for short-term assignments?
No. The general rules of residency apply.
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
Generally income borne by a permanent and/or a Belgian establishment of the foreign employer or income borne by the Belgian economic employer of the individual will be taxed. Furthermore an individual who spends more than 183 days in Belgium during any 12-month period for their professional activities will be taxable in Belgium, unless treaty relief can be claimed.
Please check if any double taxation treaty is applicable between Belgium and the home country/territory.
Are there any additional considerations that should be considered before initiating a short-term assignment in Belgium?
Always check if any immigration formalities need to be complied with prior to coming to Belgium. Depending on the specific situation, various requirements might need to be met by the employer and/or employee, such as obtaining a visa, a work permit or a Single Permit. It is possilbe that the employer of the assignee will need to register the assignee in the Belgian Limosa database.
Preferably, check if it is possible and necessary to apply for the Belgian expatriate special income tax regime.
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