We all know that to benefit from the special statute the foreign executive must still prove that he has maintained the centre of his social and economic interests abroad.

Does the fact of having an employment contract with a fixed duration ( limited period ) become for the administration an important criterion in the appreciation of the maintenance abroad of the centre of these interests?

Based on an April 2008 letter of a local foreign control this seems now to be the case. One would thus go towards a reinforcement of the requirements to meet to obtain the special statute what by no means appears to be followed by a political will although ......

In this letter I read: “According to your request of ..... 2003 following the change of employer (Note: following the purchase of an American company by another foreign company) you have not a temporary contract. This is necessary for obtaining the statute. It is consequently not here question of a temporary hiring in Belgium in order to set up or reorganize a company. It results therefore there is no possibility that you carry out your activity at the service of this company in another country as a result of your relation with the foreign company or of your contractual commitments” ( I underline ).

Better to know.

Stephen G Hürner
Tax partner