{"id":15386,"date":"2018-03-26T11:39:48","date_gmt":"2018-03-26T10:39:48","guid":{"rendered":"https:\/\/bruxelles.unionsyndicale.eu\/?p=15386"},"modified":"2024-09-09T14:26:22","modified_gmt":"2024-09-09T13:26:22","slug":"your-rights-and-privileges-by-me-gossiaux","status":"publish","type":"post","link":"https:\/\/bruxelles.unionsyndicale.eu\/en\/your-rights-and-privileges-by-me-gossiaux\/","title":{"rendered":"Your Rights and Privileges by Me Gossiaux"},"content":{"rendered":"<section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_432d3f53\"><div class=\"wpb_wrapper\"><h4 style=\"text-align: center;\"><em><strong>\u201cKnow everything about your rights and privileges\u00a0<\/strong><strong>and do not forget any of your obligations\u201d by Me Gossiaux<\/strong><strong><br \/>\n<\/strong><\/em><\/h4>\n<p style=\"text-align: left;\">The situation of officials and other servants of the EU in Belgium \u2013 often expats \u2013 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.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong><em>THE FISC AND I<br \/>\n<\/em><\/strong><strong><em>Privileges and immunities of EU officials in Belgium<\/em><\/strong><\/h4>\n<p style=\"text-align: center;\"><strong>By Mika\u00ebl GOSSIAUX,<br \/>\n<\/strong><strong>Lawyer from Cabinet\u00a0<a href=\"https:\/\/www.hvlaw.eu\/en\">HIRSCH &amp;VANHAELST<\/a><br \/>\n<\/strong><strong>Lecturer in Financial Management at the Solvay Bus<\/strong><strong>iness School \u2013 Professor at the EPHEC<\/strong><\/p>\n<p>Here is an excerpt :<\/p>\n<blockquote>\n<p><strong>1. Double distribution of taxing power<\/strong><\/p>\n<ul>\n<li>Salaries, wages and other emoluments paid by the European Union:<br \/>\n\u2013 Taxed by the European Union<br \/>\n\u2013 Exempt from national taxation \u2013 No obligation to report them<br \/>\n\u2013 Including disability pension and, after retirement, pension, survivor\u2019s pension, etc.<\/li>\n<li>All other income (rent, dividends, interest, royalties, capital gains, etc.) ordinary rules<br \/>\n\u2013 State of residence of the FE<br \/>\nand\/or<br \/>\n\u2013 Statement of source of income<\/li>\n<\/ul>\n<p><strong>2. Place of residence<\/strong><\/p>\n<ul>\n<li>Residence<br \/>\n\u25e6 Unrelated to nationality<br \/>\n\u25e6 Place where you (and your family) live permanent home<br \/>\n\u25e6 If these ordinary rules are applied: The EF working in Brussels resides in Brussels.<\/li>\n<li>\u00a0But for the application of income tax, inheritance tax and the Preventive Conventions of Double taxation:<br \/>\n\u25e6 He retains his residence in the Member State where he is established before taking up his duties.<br \/>\n\u25e6 This exception does not apply if the PA is engaged in another professional activity, unless it is ancillary in nature. (ex: University Professor)<br \/>\n\u25e6 This exception no longer applies upon retirement.<br \/>\n\u25e6 No choice \u2013 Apply for \u201csection 13 certification\u201d.<\/li>\n<\/ul>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><em><strong>The audio recording of the conference:<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<audio class=\"wp-audio-shortcode\" id=\"audio-15386-1\" preload=\"none\" style=\"width: 100%;\" controls=\"controls\"><source type=\"audio\/mpeg\" src=\"http:\/\/bruxelles.unionsyndicale.eu\/wp-content\/uploads\/2018\/03\/2018-02-08-Conference-Fisc-et-moi-audio.mp3?_=1\" \/><a href=\"http:\/\/bruxelles.unionsyndicale.eu\/wp-content\/uploads\/2018\/03\/2018-02-08-Conference-Fisc-et-moi-audio.mp3\">http:\/\/bruxelles.unionsyndicale.eu\/wp-content\/uploads\/2018\/03\/2018-02-08-Conference-Fisc-et-moi-audio.mp3<\/a><\/audio>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Available documents: :<\/p>\n<h4 style=\"text-align: center;\"><em><strong><a href=\"https:\/\/bruxelles.unionsyndicale.eu\/wp-content\/uploads\/2018\/03\/20180214-Le-Fisc-et-Moi-Slides-FR.pdf\">Le fisc et moi &#8211; les slides &#8211; only in FR<\/a><\/strong><\/em><\/h4>\n<h4 style=\"text-align: center;\"><\/h4>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Discover here the lecture about &#8220;Your rights &#038; privileges, and your obligations&#8221; given by Me Gossiaux to the USB members.<\/p>\n","protected":false},"author":2,"featured_media":15384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[214],"tags":[],"dossier-special":[],"class_list":["post-15386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-follow-up-conferences"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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