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home > ias > headline news > headline news of Tuesday 17 October 2006  
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The Personal tax department proposes a headline news service about Belgian personal tax and international assignment specific news matters.

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Headline news of Tuesday 17 October 2006 :
 
Agreement between Japan and Belgium on Social Security

A bilateral social security treaty regulating the mutual relations in the field of social security has been signed between Belgium and Japan on 23 February 2005. The Bill that approves the treaty has been voted by the Belgian Senate on 23 March 2006 (*) and by the Chamber of Representatives on 20 April 2006.

According to our informal contacts, the ratification procedure is in its last stage and the treaty is expected to come into force on 1 January 2007.

Provisions are laid down in the treaty for determining the applicable social security legislation in Japanese – Belgian international (self-) employment situation.

As a general rule, the work state principle applies, implying that an individual carrying out activities in one State (salaried or self-employed work) is subject to the social security legislation of that country. However, employees seconded to and from Japan shall be subject (only) to the home social security scheme, provided that their secondment is not expected to exceed five years.

The treaty will also affect people who have a (more than half-time) salaried activity in Japan and a non-remunerated directorship in Belgium, as they will no longer need to pay any social security contributions to a social security fund for self-employed persons in Belgium, although they will still need to be affiliated.

(*) http://news.hrservices.be?lk200610161
   
   
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