September 19, 2018

Salary for the calculation of Belgian social security – new interpretation of old laws

Belgian social security contributions for employees are calculated on the gross salary of the employee. For the correct calculation of the contributions, it is important to […]
October 2, 2017

Belgium – recent changes to the LIMOSA declaration

For several years already, there is an obligation for an employer to disclose information regarding employees, who are assigned to Belgium or who are working under […]
February 1, 2017

International assignments – changes in Belgian legislation

At the end of 2016, Belgium has changed the legislation, applicable on posted workers, in order to implement EU Regulation 2014/67/EU in Belgian internal law. The legislation […]
February 16, 2016

Reduction of Belgian social security contributions for employers

For many years, Belgium applies high personal income tax and social security rates. In order to increase the competitiveness of the economy and to shift the charges […]
March 31, 2015

Free movement of workers in the EU – where are the limits?

One of the fundamental principles of the EU is the free movement of workers and of services within the Union. For employers, Belgium is in many […]
January 6, 2015

Social security agreement between Belgium and Brazil – new rules from 1 December 2014 onwards

Recently, a social security agreement has come into force between Belgium and Brazil. This has important consequences for expatriates, who are assigned between these countries.