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The present note has not for purpose to give an answer to all the questions raised by foreign EEC interim companies who put people during short, middle or long term periods at the disposal of Belgian companies in the context of "services agreements". Generally these people are IT specialists and enjoy the benefits of the 1.408/71 EEC ruling meaning they stay under the umbrella of the social security of the foreign employer.
January 2, 2008
hp-753
Treasury Welcomes Entry into Force of Three Protocols, New Tax Treaty
Washington, DC--The Treasury Department announced today that three protocols and one new tax treaty and protocol have entered into force.
Protocols amending existing tax treaties with Germany, Denmark and Finland, and , along with a new income tax treaty and protocol with Belgium entered into force December 28, 2007 upon exchanges in Washington, DC of required notifications and instrument
An expatriate benefitting from the so-called special tax status must not forget that he will generally be a Belgian tax resident as per our common law meaning that in case of death Belgian inheritance duties will be due (July 7, 2007).
See the answer to a parliamentary question: in French and in English.
Stephen G Hürner
Brussels, Saterday 20 May 2007
The danger of a tax equalization policy