Belgium - Special considerations for short-term assignments

Belgium - Special considerations for short-term...

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

 

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No. The general rules of residency apply.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

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.

Additional considerations

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.

© 2016 KPMG Tax and Legal Advisers, a Belgian Civil Cooperative Company with Limited Liability (burg. CVBA/SCRL civile) and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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