hrservices.be banner

Tools

PwC service offerings

Tags

accounting treatment Belgium capital-sharing company cars crisis measures double tax treaty employee employees employment tax EU Regulation 883/2004 exemption fiscal benefit Flanders foreign income HR environment HR Services Human Resources income tax indexation India Lambermont life insurance marital quotient system pensions personal income tax private PC profit-sharing profit participation PTX registration duties salary slips salary tresholds second company car severance pay social security treaty stock option stock option income tax taxation tax reduction tax reform tax treatment Uruguay withholding tax work permit

Site search

RSS RSS – HRS Headlines

Sharing knowledge
The Tax Guide in De Tijd/L'Echo was created with the help of our Personal Tax Consultants

Calculate your car policy’s VAT cost

26Jun

Upcoming new legislation on work permits and residence permits

 

Work permits

A new Royal Decree regulating amendments to the current Royal Decree of 9 June 1999 regarding immigration formalities for foreign employees is to be expected in the next coming weeks. This Royal Decree introduces some eight new categories of exemptions from the obligation to obtain a work permit. The three most important new categories are

1.Foreign executive staff members who will be working on the Belgian territory, provided that they will be employed by Belgian headquarters and will earn an annual gross remuneration exceeding EUR 56.187 (amount for 2007);

2. Foreign employees who are assigned to Belgium by their foreign employer for the purpose of attending closed meetings, provided that the duration of their stay in Belgium does not exceed 5 days per month (so-called business trips);

3. Under certain conditions, foreign employees who are assigned to Belgium by their foreign employer for the purpose of receiving training at the Belgian group company, provided that the duration of this training does not exceed 3 months. If the conditions are not fulfilled the employees will be eligible for a work permit B.

The final Royal Decree is expected to enter into force in the coming months.

Residence permits

On 1 June 2007, a lot of changes to the Residence Act have come into force. One of them is a new procedure for family reunification with non-EU nationals. On 10 May 2007, two other Acts amending the Residence Act of 15 December 1980 were published. They mainly concern the abolishment of a requirement for EU nationals to hold a Belgian residence permit, even if they stay in Belgium for more than 90 days, new procedures for family reunification or cohabitation with an EU or a Belgian national, and the European status of non-EU nationals who are long-term residents. However, a Royal Decree is needed to determine (among other things) the date on which the latter two Acts will enter into force. This RD is not expected until the new Government is in place.

Share