Expat FAQ

Do you have a general question on expatriation? FAQs give you answers to the most frequent questions: At Work.

Special tax regime for foreign executives in Belgium

This article was translated by an automatic system, ie without any human intervention. EasyExpat.com offers such items in addition to those made by translators. [powered by ]
Original version hereFrançais

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


Facebook Twitter LinkedIn Pinterest WhatsApp Addthis

Consult our FAQ made by the most frequently asked questions and specific terms of expatriation.

You can ask details, information and post comments on the forums.

The list of all the questions in the website language is available in one click, ordered by refreshed date or by number of hits.

For other discussions, advice, question, point of view, get together, etc...: please use the forum.

- My Life Abroad -
A selection of expat stories

"A fun compulsive read!"
J. Matcham, Amazon

"I strongly advise people ready to live abroad to read this book!"
Patrice, Amazon