Managing the Global Mobility Function 2012: Now Available
Tag Archive
Belgium and New Work Permit Changes
The Royal Decree of 13 March 20111 aims to broaden the scope of the Belgian work permit exemption for non-European Economic Area (EEA) nationals in Belgium on business trips or attending scientific congresses. The Royal Decree, which took effect on 8 April 2011, allows individuals to visit Belgium on a business trip without the... »
Belgium: Shifts in Applying Expatriate Taxation
Over the last few months, the KPMG International member firm in Belgium has learnt through informal communications and contacts with the Belgian tax authorities that a number of practices that have been applied for many years have evolved with effect in 2011. These practices are discussed in brief below. »
European Court and Belgium’s Supplementary Municipal Tax
Following a reference for a preliminary ruling, the European Court of Justice (ECJ) has recently condemned the supplementary municipal tax which applies to interest and dividends directly received by residents of Belgium from sources established in other member states of the European Economic Area (EEA) (without intervention of a Belgian intermediary). »
US – Belgium: Agreement and Pension Matters
The U.S. Internal Revenue Service (IRS) released the text of the competent authority agreement1 (the “Agreement”) signed by the U.S. and Belgian competent authorities regarding the types of pension plans established in either the United States or Belgium that will be deemed to generally correspond to a pension plan recognized for tax purposes in... »
Belgium and New Tax Measures for Individuals
As happens every year, the Belgian Parliament and government adopted in the last weeks of 2009 various measures affecting individual taxation, most of them applying to income paid or attributed as from 1 January 2010. Besides the measures which were already mentioned in our previous reports1 the following provisions are also relevant for individual... »
Belgium and Taxation of Company Cars
At the end of 2009, the Belgian Parliament adopted a series of important changes to the rules with respect to the tax treatment of company cars in order to introduce or reinforce an environmental element as a determinative criteria for taxation purposes. These changes apply as from 1 January 2010. »
Belgium May Tax Certain Pensions to Nonresidents
The importance of cross-border issues related to pensions is heightened when dealing with internationally mobile employees. Situations where an individual residing in country X receives a pension resulting from an employment in country Y, paid by an enterprise established in country Y – or even in country Z – are not unusual. »
Belgium: Social Security treaties with South Korea, Uruguay, India enter into force
This summer, three bilateral social security treaties concluded by Belgium enter into force with South Korea, Uruguay, India. »
Belgium: Work Permit Exemption for Managers at Headquarter Companies
The American Chamber of Commerce (AmCham) in Brussels announced that, following extensive AmCham lobbying, work permit exemptions may now be granted for all levels of managers of headquarter companies (head offices). »