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Special tax regime for foreign executives in Belgium

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The special tax regime for foreign executives in Belgium - RSI - (planned to help businesses who face high cost of labor) is an administrative circular, issued annually by the Directors tion Tax.

The conditions are:
- Employed foreign nationals
- Perform duties requiring special knowledge and responsibility (this must be functions of directio n).
- Work temporarily in Belgium (a Belgian subsidiary of a group / company internationally).

The framework should have been posted in Belgium by enterprises is foreign to work temporarily, or recruited directly abroad by a Belgian company, a subsidiary of a foreign company.

The temporary stay is easily demonstrable that the s children are educated abroad or possession of real or personal property abroad or even the existence of a contract of life insurance, savings, health insurance, bank account abroad ... etc. .

The taxable gross will be paid after deduction of all costs related to expatriation, ie: any reimbursement from the employer to cover expenses related to the implementation of detachment, spending resulting in the relocation and development of housing in Belgium, tuition for children, the difference in housing costs and the cost of living, travel, financial loss (inoccupat ion of his main dwelling). But there are limits to these deductions.

The benefit of the special tax is subject to the filing of an application that must be addressed by the employer of c ack to the Director of Foreign Service.

Great advantage of expatriate status: He is considered a non-resident provided it does not fix his home permanently in Belgium. Consequently, only the relative wage to that activity in Belgium is subject to income tax in terms of common law.

Source: http://www.fontaneau.com/cfe782.htm

More generally: http://www.fiscalonline.com/ft_fiscalite_expatries.htm


[13-04-2006]
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