Belgium: Retirement, Superannuation & Pensions

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

If you need to employ someone in a country in which your business has no base, there could be all sorts of legal and administrative complications.

The draft law facilitating the reintegration of civil servants on long-term sick leave was adopted by the House of Representatives. The reform provides for a transitional period until 1 January 2028.