HR law

Have you thought about buying back study years for your pension?

There’s a lot of talk about buying back study years for your state pension. For some, it is particularly interesting. For others, it’s a loss. An increase in your gross pension can lead to an increase in your net pension, but this is not always the case. It is possible that an increase in your […]

nicolas-de-limbourg-author

There’s a lot of talk about buying back study years for your state pension. For some, it is particularly interesting. For others, it’s a loss. An increase in your gross pension can lead to an increase in your net pension, but this is not always the case. It is possible that an increase in your […]

New legislation on posting of employees adopted by the Belgian Chamber of Representatives

In the Belgian Official Gazette of December 20th, the Act of December 11th, 2016 laying down several provisions with respect to the posting of employees was published. This Act transposes the Enforcement Directive 2014/67/EU (“Enforcement Directive”) of the Posting Directive 96/71/EC (“Posting Directive”) into Belgian law and includes, among other measures, a number of additional […]

bart-elias-author

In the Belgian Official Gazette of December 20th, the Act of December 11th, 2016 laying down several provisions with respect to the posting of employees was published. This Act transposes the Enforcement Directive 2014/67/EU (“Enforcement Directive”) of the Posting Directive 96/71/EC (“Posting Directive”) into Belgian law and includes, among other measures, a number of additional […]

Benefit in kind – Private use of a company car: updated formula for 2017

The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and employees has been published on 5 December 2016 (Royal Decree of 24 November 2016). For income year 2017, the following CO2 emission will be applied to the above […]

nicolas-de-limbourg-author

The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and employees has been published on 5 December 2016 (Royal Decree of 24 November 2016). For income year 2017, the following CO2 emission will be applied to the above […]

Update on the special tax system for foreign executives in Belgium

Recently, there have been rumours about possible changes to the special tax system for foreign executives in Belgium, creating some uncertainty around it. From the privileged contacts PwC has with the tax authorities, it appears there is no intention to change the special tax system as such but rather that the Finance Cabinet is open […]

nicolas-de-limbourg-author

Recently, there have been rumours about possible changes to the special tax system for foreign executives in Belgium, creating some uncertainty around it. From the privileged contacts PwC has with the tax authorities, it appears there is no intention to change the special tax system as such but rather that the Finance Cabinet is open […]

Costs proper to the employer – homeworking

If certain conditions are met, no income taxes and no social security contributions are due on allowances which are attributed as a ‘repayment of costs proper to the employer’. The National Social Security Office has recently decided to increase the maximum lump-sum allowance which can be attributed as a cost proper to the employer for […]

nicolas-de-limbourg-author

If certain conditions are met, no income taxes and no social security contributions are due on allowances which are attributed as a ‘repayment of costs proper to the employer’. The National Social Security Office has recently decided to increase the maximum lump-sum allowance which can be attributed as a cost proper to the employer for […]

Company-provided family allowance – exempted from social security contributions

Companies can, for example within a flexible reward plan, opt to grant their employees (with children) a so-called ‘family allowance’, which is an additional child benefit on top of the statutory child allowance. Recently, the Belgian Supreme Court has decided that such allowances are not to be considered as “salary” for social security purposes. Consequently, […]

nicolas-de-limbourg-author

Companies can, for example within a flexible reward plan, opt to grant their employees (with children) a so-called ‘family allowance’, which is an additional child benefit on top of the statutory child allowance. Recently, the Belgian Supreme Court has decided that such allowances are not to be considered as “salary” for social security purposes. Consequently, […]

Increase of purchasing power of employees for 2016 and 2017

We hereby inform you that the industrial partners have concluded a new sectoral agreement for Joint Committee (JC) 200 for the years 2016 and 2017. This JC replaces the previous JC 218 and is applicable to your firm in Belgium. After the index leap and the limited maximum margin for wage increase for 2014 and 2015 (see […]

bart-elias-author

We hereby inform you that the industrial partners have concluded a new sectoral agreement for Joint Committee (JC) 200 for the years 2016 and 2017. This JC replaces the previous JC 218 and is applicable to your firm in Belgium. After the index leap and the limited maximum margin for wage increase for 2014 and 2015 (see […]

Progress regarding implementation of Single (work and residence) Permit Directive

The EU Single Permit Directive 2011/98/EU requires the member states to adopt a single combined work and residence permit application procedure, and it needed to be transposed into national legislation by 23 December 2013. In Belgium, the implementation of the Directive suffered quite some delay. The reason for this is that the residence permit related […]

bart-elias-author

The EU Single Permit Directive 2011/98/EU requires the member states to adopt a single combined work and residence permit application procedure, and it needed to be transposed into national legislation by 23 December 2013. In Belgium, the implementation of the Directive suffered quite some delay. The reason for this is that the residence permit related […]

End of year is approaching: rules of the game for gift vouchers

One option to reward employees in a tax-friendly manner at the end of this year is to provide them with a gift, i.e. gifts in kind or in cash, or vouchers for books, sporting and cultural events, movies, etc. As a general rule, gifts are in principle considered as remuneration and thus subject to social […]

bart-elias-author

One option to reward employees in a tax-friendly manner at the end of this year is to provide them with a gift, i.e. gifts in kind or in cash, or vouchers for books, sporting and cultural events, movies, etc. As a general rule, gifts are in principle considered as remuneration and thus subject to social […]

Indexation of minimum required salary for work permit of highly-qualified and managerial employees

In order to obtain a Belgian work permit for individuals in the capacity of highly qualified or managerial employees, a specific minimum salary has to be observed, as provided under Belgian immigration law. This minimum salary is indexed every year. Our office was informed by the immigration authorities of the Brussels Region about the indexation of […]

bart-elias-author

In order to obtain a Belgian work permit for individuals in the capacity of highly qualified or managerial employees, a specific minimum salary has to be observed, as provided under Belgian immigration law. This minimum salary is indexed every year. Our office was informed by the immigration authorities of the Brussels Region about the indexation of […]

Belgium: new agreement on Tax Shift

On 10 October 2015, the Belgian federal government reached a new agreement on the so-called “tax shift”. The tax shift is the shift from tax on labour to other taxes. The objectives of the tax shift are: To respect the budgetary engagements; A revival of the economy by creating more jobs; Reducing labour taxes to […]

On 10 October 2015, the Belgian federal government reached a new agreement on the so-called “tax shift”. The tax shift is the shift from tax on labour to other taxes. The objectives of the tax shift are: To respect the budgetary engagements; A revival of the economy by creating more jobs; Reducing labour taxes to […]

Joint Committee no. 218 will become no. 200

On 1 April 2015, Joint Committee no. 218 will be converted into Joint Committee no. 200. All collective bargaining agreements in force within Joint Committee no. 218 will be transferred to the new joint committee as of 1 April 2015. The employers’ and employees’ rights and entitlements will thus not be affected. Employers belonging to Joint […]

bart-elias-author

On 1 April 2015, Joint Committee no. 218 will be converted into Joint Committee no. 200. All collective bargaining agreements in force within Joint Committee no. 218 will be transferred to the new joint committee as of 1 April 2015. The employers’ and employees’ rights and entitlements will thus not be affected. Employers belonging to Joint […]

Administrative cost charged for certain Belgian residence applications from 2 March 2015

The intention of the Government to apply charges for residence applications in order to cover the administrative costs was already present in the Program Act of 19 December 2014. On 16 February 2015, the Government approved a new Royal Decree, which becomes effective on 2 March 2015. Individuals who apply for Belgian residence will be charged an […]

bart-elias-author

The intention of the Government to apply charges for residence applications in order to cover the administrative costs was already present in the Program Act of 19 December 2014. On 16 February 2015, the Government approved a new Royal Decree, which becomes effective on 2 March 2015. Individuals who apply for Belgian residence will be charged an […]

New bilateral social security agreement between Belgium and Brazil

A social security agreement between Belgium and Brazil enters into force on 1 December 2014. This agreement enables companies to second employees to the other country while keeping them subject to the home social security scheme and guarantees equal treatment for workers living or working in the other country. This social security agreement – which […]

bart-elias-author

A social security agreement between Belgium and Brazil enters into force on 1 December 2014. This agreement enables companies to second employees to the other country while keeping them subject to the home social security scheme and guarantees equal treatment for workers living or working in the other country. This social security agreement – which […]

Telework: The National Social Security Office brings its position into line with the tax authorities

In the Practice Note of 16 January 2014, the Belgian tax authorities announced that a monthly tax-free lump-sum of EUR 20 as a compensation for the business use of a privately owned computer and internet connection (i.e. a total of EUR 40 per month) could be granted under certain conditions. Where for a while a doubt […]

bart-elias-author

In the Practice Note of 16 January 2014, the Belgian tax authorities announced that a monthly tax-free lump-sum of EUR 20 as a compensation for the business use of a privately owned computer and internet connection (i.e. a total of EUR 40 per month) could be granted under certain conditions. Where for a while a doubt […]

OECD releases global standard for automatic exchange of tax information

Starting in 2012, political interest has increasingly focused on the opportunities provided by an automatic exchange of information between tax authorities. On 6 September 2013, the G20 Leaders committed to the automatic exchange of information as the new global standard and fully supported the OECD work for developing a single standard for automatic exchange of […]

axel-smits-author

Starting in 2012, political interest has increasingly focused on the opportunities provided by an automatic exchange of information between tax authorities. On 6 September 2013, the G20 Leaders committed to the automatic exchange of information as the new global standard and fully supported the OECD work for developing a single standard for automatic exchange of […]

OECD Publishes 2014 Update to Model Tax Convention

The OECD Council approved  the 2014 Update to the OECD Model Tax Convention (the 2014 Update) on 15 July 2014. The 2014 Update was already approved by the Committee on Fiscal Affairs on 26 June 2014. The 2014 Update can be found here. The 2014 Update mainly reflects the work that was carried out by the OECD […]

axel-smits-author

The OECD Council approved  the 2014 Update to the OECD Model Tax Convention (the 2014 Update) on 15 July 2014. The 2014 Update was already approved by the Committee on Fiscal Affairs on 26 June 2014. The 2014 Update can be found here. The 2014 Update mainly reflects the work that was carried out by the OECD […]

Refutable presumption of self-employed activity for company directors finally transposed into Belgian Law

According to Royal Decree n°38 of 19 December 1967, persons who are appointed as officers in a corporation or an association that is subject to Belgian corporate income tax or non-resident income tax are presumed to carry out a self-employed professional activity in Belgium, which gives rise to subjection to the social security regime for self-employed […]

bart-elias-author

According to Royal Decree n°38 of 19 December 1967, persons who are appointed as officers in a corporation or an association that is subject to Belgian corporate income tax or non-resident income tax are presumed to carry out a self-employed professional activity in Belgium, which gives rise to subjection to the social security regime for self-employed […]

Social security authorities exempt vans from CO2 tax

The social security authorities have recently adopted a new position on CO2 contributions on company vehicles. Principles of the current regime When an employer provides an employee with a company vehicle which can be used for purposes other than those strictly professional (i.e. private use, commuting from home to the workplace and collective transport of […]

bart-elias-author

The social security authorities have recently adopted a new position on CO2 contributions on company vehicles. Principles of the current regime When an employer provides an employee with a company vehicle which can be used for purposes other than those strictly professional (i.e. private use, commuting from home to the workplace and collective transport of […]

Foreign business trips – Costs proper to the employer

Foreign business trips – Costs proper to the employer Costs incurred by employees during foreign business trips can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. As stated in […]

nicolas-de-limbourg-author

Foreign business trips – Costs proper to the employer Costs incurred by employees during foreign business trips can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. As stated in […]

Unified status – Immediate and practical action points

Download On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already […]

bart-elias-author

Download On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already […]

Taxation in the Netherlands: increased deductibility of Belgian social security contributions

Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is […]

nicolas-de-limbourg-author

Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is […]

Telework and taxation

In a recent practice note of 16 January 2014, the Belgian tax authorities expressed their point of view regarding the income tax treatment in relation to the attribution of a computer and/or internet connection and internet subscription within the framework of teleworking. The practice note is generally applicable to employees and company directors working at […]

nicolas-de-limbourg-author

In a recent practice note of 16 January 2014, the Belgian tax authorities expressed their point of view regarding the income tax treatment in relation to the attribution of a computer and/or internet connection and internet subscription within the framework of teleworking. The practice note is generally applicable to employees and company directors working at […]

Proposed change – Revisiting the meal voucher system

A recently introduced proposal to change the current meal voucher system in Belgium seeks to maintain the benefits of the current system, while eliminating the additional cost and administrative burden. The proposal suggests replacing meal vouchers with meal allowances. The conditions for benefitting from the advantageous tax and social security treatment would remain unchanged. Please […]

nicolas-de-limbourg-author

A recently introduced proposal to change the current meal voucher system in Belgium seeks to maintain the benefits of the current system, while eliminating the additional cost and administrative burden. The proposal suggests replacing meal vouchers with meal allowances. The conditions for benefitting from the advantageous tax and social security treatment would remain unchanged. Please […]

Allowances for business trips of more than 30 days

Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his […]

bart-elias-author

Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his […]

Law on employment contracts – amounts 2014

Effective 1 January 2014, the salary thresholds set by the Employment Contracts Act of 3 July 1978 are the following: Statutory amounts Indexed amounts 2013 Indexed amounts 2014 EUR 16,100 EUR 32,254 EUR 32,886 EUR 19,300 EUR 38,665 EUR 39,422 EUR 32,200 EUR 64,508 EUR 65,771 source: Belgian Official Gazette of 25 October 2013 With […]

bart-elias-author

Effective 1 January 2014, the salary thresholds set by the Employment Contracts Act of 3 July 1978 are the following: Statutory amounts Indexed amounts 2013 Indexed amounts 2014 EUR 16,100 EUR 32,254 EUR 32,886 EUR 19,300 EUR 38,665 EUR 39,422 EUR 32,200 EUR 64,508 EUR 65,771 source: Belgian Official Gazette of 25 October 2013 With […]

Costs proper to the employer – Belgian business trips

Costs incurred by an employee during a Belgian business trip can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. In a recently published Q&A, the Minister of Finance confirmed […]

nicolas-de-limbourg-author

Costs incurred by an employee during a Belgian business trip can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. In a recently published Q&A, the Minister of Finance confirmed […]

Lump sum allowances for foreign business trips exceeding 30 calendar days

An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse their expenses. In principle, no tax-free lump-sum allowances are permissible for business trips of more than 30 calendar days. However, in the past, the Rulings Commission agreed that, under certain circumstances and up to a […]

nicolas-de-limbourg-author

An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse their expenses. In principle, no tax-free lump-sum allowances are permissible for business trips of more than 30 calendar days. However, in the past, the Rulings Commission agreed that, under certain circumstances and up to a […]

Unified statute for white and blue-collar workers

First legal step taken by the Council of Ministers During its meeting of 27 September 2013, the Belgian Council of Ministers approved a draft act regarding the unified statute for white and blue-collar workers. This draft act constitutes a first important step in the legal enactment of the political agreement which was reached in the […]

bart-elias-author

First legal step taken by the Council of Ministers During its meeting of 27 September 2013, the Belgian Council of Ministers approved a draft act regarding the unified statute for white and blue-collar workers. This draft act constitutes a first important step in the legal enactment of the political agreement which was reached in the […]

Government measures to fight fraud will increase costs for employers

A new law adopted on 24 September 2013 will remove exemptions on paying social security for payments made on the termination of employment contracts. Background Measures to fight fraud featured heavily in the Government’s recent budget. One such measure includes an amendment to the rules on the definition of payments subject to social security contributions. […]

bart-elias-author

A new law adopted on 24 September 2013 will remove exemptions on paying social security for payments made on the termination of employment contracts. Background Measures to fight fraud featured heavily in the Government’s recent budget. One such measure includes an amendment to the rules on the definition of payments subject to social security contributions. […]

Reform of the Overseas Social Security Office (OSSO)

General Principles The OSSO is a voluntary scheme guaranteed by the Belgian state that offers limited social security coverage to individuals working outside the European Economic Area. Participation in the General Scheme is the basis for affiliation and any entitlement to a retirement pension, holiday pay for pensioners, allowances in case of illness, maternity or […]

bart-elias-author

General Principles The OSSO is a voluntary scheme guaranteed by the Belgian state that offers limited social security coverage to individuals working outside the European Economic Area. Participation in the General Scheme is the basis for affiliation and any entitlement to a retirement pension, holiday pay for pensioners, allowances in case of illness, maternity or […]

New rules on earning income after retirement enacted

The previously announced government measures to encourage people to work longer have recently been signed into law. The new regime relaxes the conditions on working while claiming a pension and also makes important changes to the existing system of pension bonuses. 1. Restrictions on earning income for pensioners over 65 who’ve worked for 42 years […]

bart-elias-author

The previously announced government measures to encourage people to work longer have recently been signed into law. The new regime relaxes the conditions on working while claiming a pension and also makes important changes to the existing system of pension bonuses. 1. Restrictions on earning income for pensioners over 65 who’ve worked for 42 years […]

Regulation (EC) no 883/2004 has become applicable to Croatia

Since 1 July 2013, Croatia is a member of the European Union. Accordingly, the provisions of Regulation (EC) no 883/2004 of 29 April 2004 on the coordination of social security systems have become applicable to Croatia. In addition, Regulations (EC) no 987/2009 (application regulation), no 1231/2010 (extension to third country nationals) and no 465/2012 (amendments) […]

bart-elias-author

Since 1 July 2013, Croatia is a member of the European Union. Accordingly, the provisions of Regulation (EC) no 883/2004 of 29 April 2004 on the coordination of social security systems have become applicable to Croatia. In addition, Regulations (EC) no 987/2009 (application regulation), no 1231/2010 (extension to third country nationals) and no 465/2012 (amendments) […]

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 […]

bart-elias-author

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 […]

bart-elias-author

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 […]

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 […]

bart-elias-author

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 […]

bart-elias-author

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 […]

Salary moderation

In practical terms, this means that wages cannot be increased over the period 2013-2014, other than through index corrections and agreed baremic pay scale rises. It should be underlined that this Royal Degree is applicable as from 2 May 2013 and has therefore no retroactive effect. The Royal Decree is drawn up in execution of […]

bart-elias-author

In practical terms, this means that wages cannot be increased over the period 2013-2014, other than through index corrections and agreed baremic pay scale rises. It should be underlined that this Royal Degree is applicable as from 2 May 2013 and has therefore no retroactive effect. The Royal Decree is drawn up in execution of […]

New Act on sanctions and measures against employers of third-country nationals staying in Belgium illegally

On 4 March 2013 the Act of 11 February 2013 relating thesanctions and measures against employers of third-country nationals staying in Belgium illegally will enter into force. 1 – Context The Act transposes the obligations incumbent on Belgium under European Directive 2009/52/EC of 18 June 2009 providing for minimum standards on sanctions and measures against […]

bart-elias-author

On 4 March 2013 the Act of 11 February 2013 relating thesanctions and measures against employers of third-country nationals staying in Belgium illegally will enter into force. 1 – Context The Act transposes the obligations incumbent on Belgium under European Directive 2009/52/EC of 18 June 2009 providing for minimum standards on sanctions and measures against […]

Unified status – Immediate and practical action points

On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already in […]

bart-elias-author

On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already in […]

The Programme Act of 27 December 2012: changes in social law

1 – Tightening the law on loans of staff The Act of 24 July 1987 on temporary work, outplacement and the lending of staff in favour of users lays down a fundamental prohibition against loans of staff that are accompanied by a transfer of employer authority to a user. The Act of 12 August 2000 […]

bart-elias-author

1 – Tightening the law on loans of staff The Act of 24 July 1987 on temporary work, outplacement and the lending of staff in favour of users lays down a fundamental prohibition against loans of staff that are accompanied by a transfer of employer authority to a user. The Act of 12 August 2000 […]

European Court of Justice runs down “Limosa notification” for self-employed workers

In a judgement handed down on 19 December 2012, the European Court of Justice states that the duty of notification for self-employed workers who are temporarily carrying on a self-employed business activity in Belgium, which is referred to as the “Limosa notification”, runs counter to the free movement of services (art. 56 TFEU). Background The […]

bart-elias-author

In a judgement handed down on 19 December 2012, the European Court of Justice states that the duty of notification for self-employed workers who are temporarily carrying on a self-employed business activity in Belgium, which is referred to as the “Limosa notification”, runs counter to the free movement of services (art. 56 TFEU). Background The […]

Dutch social security contributions & formal salary split

As you may know, there are quite some upcoming changes to the legislation in the Netherlands not only from a tax perspective but also from a social security point of view. In this respect, we wish to draw your attention to a change in the Dutch social security legislation that will affect formal split employment […]

nicolas-de-limbourg-author

As you may know, there are quite some upcoming changes to the legislation in the Netherlands not only from a tax perspective but also from a social security point of view. In this respect, we wish to draw your attention to a change in the Dutch social security legislation that will affect formal split employment […]

New social security treatment of non-taxable expatriate allowances – confirmation from the social security authorities

As indicated in our HRS headline of 30 November 2012, the Belgian social security authorities have recently changed their position in respect of the amount of tax-free allowances that can be exempted from Belgian social security, in a bid to make Belgium and its special tax regime for foreign executives more attractive. Yesterday, the social […]

bart-elias-author

As indicated in our HRS headline of 30 November 2012, the Belgian social security authorities have recently changed their position in respect of the amount of tax-free allowances that can be exempted from Belgian social security, in a bid to make Belgium and its special tax regime for foreign executives more attractive. Yesterday, the social […]

New social security treatment of expatriate’s non taxable allowances retroactively applicable as from 1 January 2012

Context Under certain conditions, foreign executives who are temporarily assigned to work in Belgium can benefit from a special tax status. In this case, they are treated for tax purposes as non-residents of Belgium and taxed on their Belgian-source income only. The special expatriate tax status, the rules of which are laid down in an […]

bart-elias-author

Context Under certain conditions, foreign executives who are temporarily assigned to work in Belgium can benefit from a special tax status. In this case, they are treated for tax purposes as non-residents of Belgium and taxed on their Belgian-source income only. The special expatriate tax status, the rules of which are laid down in an […]

Interpretation of the 5%-rule for applying EU-Regulation 883/2004

In order to determine whether someone should be considered as working in one Member State only with limited travel to other Member States or as being simultaneously employed in different Member States, one should – amongst others – determine whether or not the activities carried out outside the country of usual employment take up 5% […]

bart-elias-author

In order to determine whether someone should be considered as working in one Member State only with limited travel to other Member States or as being simultaneously employed in different Member States, one should – amongst others – determine whether or not the activities carried out outside the country of usual employment take up 5% […]

Update – Program Act published in the Official Gazette

On 21 June 2012, we sent an HRS headline relating to the impact of the new Program Act on occupational pension schemes. A copy of the headline is included in this message. The Act has now been published in the Official Gazette of today.   Special social security contribution As from 1 January 2012, the […]

Christiaan-Moeskops-pwc_28

On 21 June 2012, we sent an HRS headline relating to the impact of the new Program Act on occupational pension schemes. A copy of the headline is included in this message. The Act has now been published in the Official Gazette of today.   Special social security contribution As from 1 January 2012, the […]

Special social security contribution

As from 1 January 2012, the draft Finance Act (whose text has now been sent to the Senate) introduces a special social security contribution on premiums and contributions paid to occupational pension schemes. This special contribution amounts to 1.5% on the amount of premiums/contributions exceeding a threshold of EUR 30,000.00 per annum (amount to be […]

bart-elias-author

As from 1 January 2012, the draft Finance Act (whose text has now been sent to the Senate) introduces a special social security contribution on premiums and contributions paid to occupational pension schemes. This special contribution amounts to 1.5% on the amount of premiums/contributions exceeding a threshold of EUR 30,000.00 per annum (amount to be […]