Belgium


Introduction

Uniglo Financial can provide a comprehensive range of payroll services in Belgium. The individual is treated as Self employed by Uniglo Financial and income is paid in the form of professional fees, allowances and expenses, the proportions depending on individual circumstances.
UF will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of Belgian legislation.

Immigration

Nationals of the first 17 EU Member States, as well as of Switzerland, Liechtenstein, Iceland and Norway (EFTA) do not need a work permit to take up employment in Belgium. Non EU Nationals can apply for a D-Visa and a Professional Card, we can assist with the applications.

Tax residency

  • if your main home or centre of economic interests is in Belgium,
  • if you are registered in the civil register
  • if you are present in Belgium for more than 183 days in any 12-month period.

Income Tax bands

  • 25% for the first EUR  8,350,
  • 30% from  EUR   8350 up to EUR 11890,
  • 40% from  EUR 11,890 up to EUR 19,810,
  • 45% from  EUR 19,810 up to EUR 36,300,
  • 50% over  EUR 36,300

In addition to the above rates, the local municipalities may levy surcharges on the national tax at rates varying from 0% to 9.5% for residents. For non-residents a flat surcharge of 7% is levied. A similar additional surcharge of 1% (i.e. in addition to the municipal surcharge) is levied in the Brussels-Capital Region.

Social security

The rule is that SS is 23% of the Taxable Income ( including SS fees already paid), with a minimum flat amount of 650 per quarter during the first 3 years ( as from the 4th year, there is a mandatory and retro-activ adjustment on the difference between the flat amount -630- and the actual fees due ( 23% of taxable inc.).

That means that the self employed has interest of paying more than the minimum flat amount as from the 1st year, so he can deduct this fees from income ( the taxable income and the adjustment will be lower). N.B. If the self employed is registered less than 4 consecutive quarters during the  civil year, there is no adjustment.

If the individual is covered by the health insurance of another EU Member State, USA or another country with which Belgium has signed a Social Security Treaty, and can prove it through proper documentation (e.g. certificate A1, D101 or equivalent), the contractor will be exempted from Belgium social security contributions.
Note that a European Health Card is not accepted as a proof of health coverage for the purpose of regulating status as a self-employed person in Belgium. 

How much can I take home?

Please contact our Belgium specialist who will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of Belgian legislation.