Taking advantage of the fact an executive has international responsibilities

Here, we shall not elaborate on executives that qualify for the special tax regime for non-residents but instead discuss Belgian-resident executives with cross-border responsibilities and activities.

• The positive impact this has on the total net income earned by the executive can be substantial. However, prior to implementation, companies that are considering maximising the benefit to be derived from international responsibilities should take account of and assess a number of elements.

“Look before you leap” is what we would advise anyone who is considering setting up a salary-split scheme, because the potential tax optimisation should not be the sole decisive factor for choosing and implementing one.