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
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
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
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
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
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
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
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%
