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 his/her 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.
Are there any additional considerations that should be considered before initiating a short-term assignment in Belgium?
Always check if any work permit and visa are needed before coming to Belgium. It is possible 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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