This report covers the new minimum salary requirements in Belgium for foreign nationals working in Belgium on a work permit type B and the European Union (EU) Blue Card.
From 1 January 2018, the salary criteria for the Belgian work permit type B and the European Union (EU) Blue Card will increase (yearly indexation).1 The salary requirements for the Belgian work permit type B will be increased to EUR 40,972 for highly skilled personnel and EUR 68,356 for personnel in a management position. The threshold for the EU Blue Card has been set at EUR 52,978 from 1 January 2018. (For coverage of last year’s requirements, see GMS Flash Alert 2016-134, 18 November 2016.)
The Belgian national immigration authorities will only grant a Belgian work permit type B or an EU Blue Card if the respective salary requirements are complied with. Therefore the salary thresholds will have to be taken into account by companies planning to employ personnel in Belgium under the Belgian work permit type B or EU Blue Card rules.
All non-European Economic Area (EEA) or Swiss nationals performing professional activities for their employers in Belgium, have to be in possession of a Belgian work permit or an EU Blue card prior to the start of their professional activities in Belgium.
According to Belgian legislation, very specific conditions apply for obtaining a Belgian work permit type B. These conditions can be rather difficult to comply with. However, exceptions apply for specific categories of personnel. Amongst these exceptions, two categories are frequently used by companies active in Belgium, i.e., the category of “highly skilled personnel” and the category for “personnel in a management position.” In order to qualify as highly skilled personnel/personnel with a management position, certain conditions have to be met, such as the worker concerned must earn at least a certain annual salary. These thresholds are indexed yearly; from 1 January 2018, they will amount to EUR 40,972 (highly skilled personnel) and EUR 68,356 (personnel in a management position).
1 Information received (that is not confidential or proprietary) by means of informal communications to professionals with the KPMG International member firm in Belgium by the Belgian competent authorities. The Royal Decree is not published yet, but is expected to be published prior to 1 January 2018.
EUR 1 = USD 1.164
EUR 1 = GBP 0.877
EUR 1 = JPY 132.337
EUR 1 = CAD 1.50
EUR 1 = CNY 7.72
* Please note that KPMG LLP (U.S.) does not provide immigration services.
The information contained in this newsletter was submitted by the KPMG International member firm in Belgium.
© 2018 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.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.