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
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
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
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.
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
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
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)
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
