nlfren
PRINT
SITEMAP | DISCLAIMER
Voorstelling   Vakgebieden   Lawyers   Coördinaten   Nieuws   Links   Algemene voorwaarden  
  Nieuwe BTW regels voor facturatie en verhuring van vervoermiddelen
 
MINDER SocialE Zekerheid voor buitenlandse kaderleden
 
De Rijksdienst voor Sociale Zekerheid heeft de sociale zekerheidsvrijstelling voor buitenlandse kaderleden uitgebreid.

The Belgian expatriate tax regime for non-Belgian executives

Non-Belgian executives who are seconded to come and work in Belgium for a period of time can have the benefit of a special tax regime that is comparable to the Dutch 30 % regime. The special tax regime is based on a Practice Note of 8 August 1983. If they meet the conditions, they can be treated as non-residents in Belgium if their employer's application is accepted. They must work for a multinational group or a research centre, the executives must not have Belgian nationality, they must have special knowledge or experience, be seconded to Belgium for a period of time and keep the centre of their personal and economic interests outside Belgium.

The benefits of the expatriate tax regime are that they are treated as non-residents and only taxed on their Belgian-source income.

This means - in the first place - that the Belgian acknowledge that their employer can pay them tax free allowances to cover the additional expenses incurred as a direct result of their secondment to Belgium.  These allowances include a cost of living allowance, a housing allowance and a tax equalisation allowance. If calculated in accordance with a specific practice note, these allowances are not taxable for the 'expatriate' employee, if they do not exceed € 11,250 (€ 29,750 for executives working for R&D and coordination centers) ; there is no limitation for school fees for children in primary and secondary education.  

Moreover, these executives are not taxed on the part of their remuneration that relates to work outside Belgium. E.g. if they travel (for work) for 30 % of their time, they are only taxed on 70 % of their remuneration.

Finally, as they are considered non-residents, they are not taxed on any income from investments.

Social security

The social security authorities used to take the position that only the tax free allowances were exempt from social security.  However, they have recently relented to make Belgium and the expatriate tax regime more attractive. They have agreed that the employer can gross up the tax free allowance with the travel percentage (30 % in the example above), as long as these grossed up allowances did not exceed € 29,750.

A couple of examples may help clarify this.

If an employee received tax exempt allowances for € 6,000, only these € 6,000 were exempt of (employer's and employee's) social security contributions. Now, the employer can calculate the exemption as € 6,000 / (100-30) = € 8,751.

A colleague who has tax exempt allowances for € 10,000 but travels outside Belgium for 70 %; will benefit from in exemption of € 10,000 / (100-70) will not be exempted on € 33,333 but on € 29,750 as this is the overall limit.

This new position will have retroactive effect until the beginning of the year.



18-09-17 Aanslag geheime commissielonen: Grondwettelijk Hof perkt ontsnappingsroute in
In principe volstaat het nu om de verkrijger van een “geheim commissieloon” tijdig te identificeren om aan de aanslag geheime commissielonen te ontsnappen. ....lees meer
 
08-09-17 Nieuwe Omzettingstabellen vruchtgebruik gepubliceerd
Men weet dat onze wetgever in 2014 eindelijk werk heeft gemaakt van de wijze waarop het erfelijke vruchtgebruik van de langstlevende echtgenote gewaardeerd moet worden, indien de omzetting wordt gevraagd en de partijen (echtgenoot-vruchtgebruiker versus kinderen-blote eigenaars) daarover geen akkoord kunnen vinden.....lees meer
 
01-09-17 Wet tot wijziging van het Burgerlijk Wetboek wat de erfenissen en de giften betreft en tot wijziging van diverse andere bepalingen ter zake
FILIP, Koning der Belgen, Aan allen die nu zijn en hierna wezen zullen, Onze Groet. De Kamer van volksvertegenwoordigers heeft aangenomen en Wij bekrachtigen hetgeen volgt:....lees meer
 
08-08-17 Régularisation fiscale: formulaires pour "montants non-scindés" publiés au moniteur belge (M.B. 31/07/2017)
Le 23 mai 2017, le Gouvernement fédéral et le Gouvernement flamand ont conclu un accord de coopération sur les « montants non-scindés » relatifs au capitaux fiscalement prescrit.....lees meer
 
website door webalive