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Belgium - New developments regarding social security contributions and salary tax on remuneration granted by foreign entities to employees in Belgium

In its recently published Administrative Instructions for the third quarter of 2018, the National Social Security Office (“NSSO”) reopened the debate on the definition of “remuneration” which serves as a basis for the levy of social security contributions. According to Belgian social security law, “remuneration” is defined as “(i) the salary or the benefit (in cash or in kind) (ii) to which the employee is entitled (iii) by virtue of his/her employment (iv) chargeable to the employer”. Four co
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