“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
– Statement of source of income
2. Place of 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: