Expatriate tax ebook - Belgium

For foreign nationals who do not qualify for the special non resident tax status and who perform duties outside of Belgium, split payroll arrangements could be considered.

When free housing is provided by the employer, the taxable fringe benefit can be substantially reduced if the rental agreement is contracted by the employer.

Company cars normally constitute a tax effective fringe benefit.

Deferred compensation schemes can be set up subject to certain conditions. tock options offered by a foreign employer are preferably granted before the assignment to Belgium as taxation may occur at grant.

Earnings description	Planning possible
Base salary Bonus Cost of living allowance Housing Home leave Club membership Moving expenses Foreign service premiums Education / schooling	Y Y Y Y Y N Y Y Y

Information about Belgium:

Grant Thornton Belgium is an independent organisation and a member firm of Grant Thornton International Ltd. Grant Thornton International is one of the world's leading organisations of independently owned and managed accounting and consulting firms providing assurance, tax and specialist advisory services to privately held businesses and public interest entities. Clients of member and correspondent firms can access the knowledge and experience of more than 2400 partners in over 100 countries.
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