Belgium - Overview and introduction

Belgium - Overview and introduction

Taxation of international executives

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Income taxes are levied on the worldwide income of Belgian residents and the Belgian-source income of non-residents.

Special exemptions and reductions exist for foreign-source income.The official currency of Belgium is the Euro (EUR).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 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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