Tiberghien’s Employee & Executive Compensation practice group focuses on the fiscal aspects of remuneration and benefits for employees and executives. We look into which kinds of compensation are best suited to the HR policy of the business concerned and how to optimise compensation packages.
We advise companies about all aspects of remuneration and compensation, including the different aspects of social security, e.g.:
- the differences in status between employees, company managers, self-employed workers and management companies;
- remuneration packages for employees, executives and self-employed workers, including bonus schemes and cafeteria plans;
- benefits in kind;
- long-term incentive plans, such as share acquisitions and the roll-out of stock option plans;
- supplementary pension schemes;
- hospitalisation and health insurance plans;
- social benefits;
- costs unique to employers;
- the impact and opportunities of cross-border employment and activities with regard to remuneration packages, such as special tax incentives, salary splits, the impact of double tax treaties, etc.;
- the diverse range of exemptions and incentives for the income tax on wages;
- determining the correct social security regime under Belgian and international law;
- obligations and formalities to take care of.
Because every employment situation and salary package is different, we ensure tailored advice. After all, customised services in this area are not a luxury, but a necessity for a correct and optimal solution in tax and legal terms. If necessary, we will also defend our clients’ interests vis-à-vis the various governmental bodies, even including the courts and the courts of appeal.
The HR Tax team meets every week to share updates on particular dossiers, cases, publications and other relevant information, to make sure we provide our clients with the best possible services.
To ensure an optimal approach to HR tax cases with international aspects, we can rely on various networks of specialists abroad where our members are active in international practice groups about international employment and (often as speakers) take part in the specialist seminars these organise.
We follow a global and integrated approach to HR-related tax matters, while for aspects to do with labour law and social security law, we can rely on our close collaboration with the Employment and Pensions team of law firm ALTIUS. Both teams meet every month to discuss a wide range of multidisciplinary subjects, which enables us to offer our clients an unmistakable competitive advantage. We can, for instance, count on support from ALTIUS for adjusted employment contracts in cross-border situations.
The members in our team are also active in the academic world and are (founding) members of various specialised organisations, such as IPEBLA (International Pension and Benefits Lawyers Association) and BePLA (Belgian Pension Lawyers Association), which they use as platforms to share their knowledge with colleagues from Belgium and abroad.