Taxation

In general, there is no fixed rule as to how people living and working in another country are to be taxed on their work income. There are only national laws and double tax agreements between countries, which do not cover all eventualities and vary considerably.

You should first :

A lot of information will also be available from your bank, where English is usually spoken.

But also on:

http://www.minfin.fgov.be/portail2/en/themes/declaration/non-residents.htm

The information below applies to both, residents and non-residents.

Income from work

Salary, fees, emoluments, directors’ fees, tips, etc are all subject to taxation and specific taxation (social security) on a progressive, no-ceiling basis. In this respect, Belgium is one of the countries with the heaviest tax burden. However, officials of the European Union are not subject to Belgian taxation, and expats working for foreign companies established in Belgium are entitled to a favourable tax exemption scheme for a limited period. Consult a tax adviser or a tax lawyer, or ask your employer if it is a foreign company.

Other income :

Taxes connected to consumption are the same for everyone

VAT : value-added tax is levied on almost all goods and services sold in Belgium at the rate of 21 %. The rate falls to 6% on essentials and on property renovation work on buildings over 10 years old. VAT is generally included in the selling price of commercial articles. However, practice varies when it comes to work or services provided. Always ask first.

Excise

Petrol, alcohol, tobacco and a few other products are subject to this form of taxation, and it is included in the prices.

 

 

 

 

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