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

Tag: work permit

08Jun

Work permit exemption for managers of headquarters

 

Context

The Royal Decree of 12 September 2007 has introduced the exemption from the obligation to hold a work permit for non-EEA managers employed by Belgian headquarters, provided that they earn a specific minimum annual gross salary (for 2009: EUR 59,460) and provided that the (regional) immigration authorities are informed before the start date of the manager’s employment.

Because the definition of ‘manager’ referred to managers within the meaning of the Act of 20 September 1948, managers belonging to the two top layers of management (CEO, CFO etc.) were not exempted from the work permit requirement. Only employees in a position below the two highest levels were exempted.

News

The Royal Decree of 28 May 2009 has extended the scope of the work permit exemption to the two top levels of management of headquarters, meaning that CEOs, CFOs and other CXOs are now also exempted from the requirement to hold a work permit (if all other conditions are fulfilled).

The new Royal Decree entered into force on 29 May 2009.

Share