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“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:

2020-08-13T10:18:22+02:0027 March 2018|Follow-up conferences|0 Comments
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