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Individual Tax Alert (04/12/2012)

Increased social security exemption for expatriates

The National Social Security Office (hereafter referred to as NSSO) has recently agreed on a new position regarding the social security treatment of tax free allowances granted to expatriates under the Belgian special tax status for foreign executives, when calculated in accordance with the ‘technical note’ of 8 August 1983 of the Tax Authorities.

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Increased social security exemption for expatriates update

Contacts

Name:
Joël Lebersorg
Company:
Deloitte Belgium
Job Title:
Partner Tax
Phone:
Email
jlebersorg@deloitte.com

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