Employment and pension planning is a big part of our advisory practice, with a strong focus on cross border questions.
When Belgian employees receive employment or deferred income from another country, such income may or may not be liable to tax in Belgium. We have the expertise to advise on the application of double tax treaties, the practice notes and the advance rulings of the Belgian tax authorities.
Advising and implementing remuneration packages for employees, executives and freelancers is an important part of this, taking into account tax efficient techniques such as:
- fringe benefits and allowances;
- bonus schemes;
- stock acquisition and stock option schemes (RSAs, RSUs, ESOPs, ESPPs, …);
- pension schemes;
- health insurance;
Determining the correct social security regime under Belgian and EU legislation is an important part of any employee compensation where employees work in different countries.
Employee compensation requires tailored advice to ensure a correct and optimal solution; every employment situation and remuneration package is unique.
For expatriate employees and executives, the special tax regime is an important tool to ensure the cost of employing staff in Belgium remains competitive with the cost in their home countries. We implement the introduction of this scheme, and we assist the executives with filing their income tax returns.