If you are an employer, employee or company manager and you come into contact with (international) employment matters, our Compensations, Pensions and Global Mobility team can advise you on everything to do with salary taxation and related social security matters, e.g.:
- remuneration packages for employees, executives and self-employed workers;
- benefits in kind;
- share acquisitions and the roll-out of stock option plans;
- supplementary pension schemes;
- hospitalisation and health insurance plans;
- social benefits;
- expense allowances;
- determining the correct social security regime under Belgian and European law.
If your business has its own tax, HR or legal department, we are happy to collaborate with your team on a tailored solution for your company. In cooperation with Altius, we can even assist in labour law matters.
As an employer, you need to know about taxes in theory, but, in order to avoid sanctions, it is also important to know what obligations you have in practice too. This is why our advice takes care of the legal theory as well as the practical/administrative obligations.
If your company is thinking about employing foreigners in Belgium or if you might be posting Belgian residents abroad, then you will need information in several areas before carrying out your plans. After all, international employment comprises many areas, not least tax, social security and labour law.
Tiberghien can also help with the possible application of the special tax regime for expat executives in Belgium, as we have been active in this domain for more than twenty years. This means we can put together your application in this matter and take care of the annual tax returns of non-residents.
If you are looking for a partner to help your inbound and outbound expats prepare and file their tax returns (for income tax or tax for non-residents), then Tiberghien not only assists with the Belgian part of it, but can also contact a number of experts abroad for the international aspects to it. We have a practice in Luxembourg to call on, but can also rely on an extensive network of specialists in other countries.
If tax residents of Belgium derive employment income from abroad (as a result of their former or current professional activities), they must assess whether they are liable for tax on these earnings in Belgium. Tiberghien has extensive expertise in double tax treaties, administrative opinions and rulings and can therefore advise you about such issues in detail.
Our practice group assists athletes and sports clubs with taxes and related matters.
We would like to point out that the Compensations, Pensions and Global Mobility team is recognised among external partners as experts in their field. This is why we are often invited to speak at national and international seminars and consulted by law makers. Because we share our know-how internally with one another, we follow developments in law, jurisprudence, tax rulings and legal theory very closely, which means we are always very quickly in the know about what’s new. This enables us to provide you, our client, with fast and efficient information and advice.
Lastly, we would like to recommend that as an expat, director, manager or executive, you don’t only focus on the tax situation of your professional earnings (salary, pension scheme, stock option plan, bonus scheme, etc.). As people want to optimise their tax burden, it’s understandable this issue might be the first, or even the last, for them to turn to an advisor about, but at Tiberghien our colleagues will very happily and passionately give you detailed and knowledgeable advice on gifts, inheritance law, wills and other private and property law matters. We recommend at any rate that you consult an expert in time, so you can avoid unpleasant surprises, certainly if several jurisdictions are involved.