“Know everything about your rights and privileges and do not forget any of your obligations” by Me Gossiaux

The situation of officials and other servants of the EU in Belgium – often expats – implies, from the point of view of taxation, a complex set of rights, duties, obligations and privileges : Me Gossiaux explains everything to know about these in his lecture.

THE FISC AND I
Privileges and immunities of EU officials in Belgium

By Mikaël GOSSIAUX,
Lawyer from Cabinet HIRSCH &VANHAELST
Lecturer in Financial Management at the Solvay Business School – Professor at the EPHEC

Here is an excerpt :

1. Double distribution of taxing power

• Salaries, wages and other emoluments paid by the European Union:
  – Taxed by the European Union
  – Exempt from national taxation – No obligation to report them
  – Including disability pension and, after retirement, pension, survivor’s pension, etc.
• All other income (rent, dividends, interest, royalties, capital gains, etc.) ordinary rules
  – State of residence of the FE
  and/or
  – Statement of source of income

2. Place of residence

• Residence
  ◦ Unrelated to nationality
  ◦ Place where you (and your family) live permanent home
  ◦ If these ordinary rules are applied: The EF working in Brussels resides in Brussels.
•  But for the application of income tax, inheritance tax and the Preventive Conventions of Double taxation:
  ◦ He retains his residence in the Member State where he is established before taking up his duties.
  ◦ This exception does not apply if the PA is engaged in another professional activity, unless it is ancillary in nature. (ex: University Professor)
  ◦ This exception no longer applies upon retirement.
  ◦ No choice – Apply for “section 13 certification”.

 

The audio recording of the conference: