Work permit exemption for students
The Belgian Council of Ministers has proposed a draft Royal Decree to implement a new work permit exemption for students following an internship in Belgium. In case this draft Royal Decree is accepted non-EEA students will be exempted from the obligation to hold a valid work permit to follow an internship in Belgium within the
Work permit obligation for Croatian employees
As a result of Croatia’s accession to the European Union on 1 July 2013, the Belgian Council of Ministers approved on 17 May 2013 the draft Royal Decree relating to the transitional immigration measures applicable to Croatian employees who will work in Belgium. During the transitional period of 2 years, Croatian nationals who will work
Economic recovery plan – Upcoming tax measures – update
As mentioned in our HRS Headline of 8 February 2013, at the initiative of the previous Minister of Finance, a pre-draft tax bill was approved in February dealing with sustainable development. The draft legislation, which was tabled in Parliament on 17 April 2013, was approved by the Chamber of Representatives on 16 May 2013 and
New Withholding Tax Exemption on Dividends paid by Belgian Institutional Investment Companies to Non Resident Investors
Existing Exemption: Public Investment Companies. As a recall, Art. 106, §7 of the Royal decree implementing the Belgian income tax code provides for a general withholding tax exemption on dividends distributed to non-resident investors by Belgian public investment companies (including real estate investment companies since the Royal decree of 27 December 2012), insofar those dividends
New daily lump-sum allowances list as from 1 April 2013
New daily lump-sum allowances list as from 1 April 2013 Reimbursements by the employer of expenses, incurred by an employee within the scope of his employment, are exempt from tax to the extent that they can be supported by appropriate documentation. The tax exemption of a lump-sum reimbursement of such expenses may also be allowed
The latest developments on the transparency requirements in Capital Requirements Directive IV
This Newsflash reflects our current understanding of the issues at the time of writing. We expect our understanding to develop over time, and the Newsflash will be updated accordingly. Recent event – Plenary sitting of the European Parliament – April 2013 On 16 April 2013 the European Parliament voted to adopt a directive requiring detailed
Reform social security contributions of self-employed persons by 2015
Since 1967, social security contributions for self-employed persons are payable based on the income earned three years previously. Last week, Minister Laruelle announced the reform of this calculation method by 2015. 1. The current system In the current system, the contribution level for self-employed persons in the current year (N) is determined based on the
The conquest of English in the work place?
In a judgement handed down on 16 April 2013, the European Court of Justice stated that the Flemish Decree on Use of Languages infringes the free movement of workers. According to this judgement, Belgium cannot stipulate that, in a cross-border employment situation, the related acts and documents are only valid in the Flemish region when