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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