Belgium - Tax Guide for Freelance Contractors
Welcome to our guide to Belgian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Belgium.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Belgium. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Belgium.
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Belgian Income Tax
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Belgian Social Security
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Belgian Visas and Work Permits
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Umbrella and Contract Management Services in Belgium
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Download our Belgian Taxation Factsheet
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Work permits and visas
Nationals of the EU-17 Member States, Norway, Iceland, Liechtenstein and Switzerland are able to work without restriction in Belgium.
Nationals of the new Member States – Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia – are able to work without restriction in Belgium.
Nationals from Bulgaria or Romania require a work permit during the third transitional period at least until 31 December 2011 with a possible extension until 31 December 2013, but could benefit from an accelerated procedure for obtaining a work permit when the job to be awarded is among the professions for which there is a labour shortage. Under this simplified procedure, the work permit is granted within five days of the request being lodged by the competent regional authority.
To obtain a work permit:
- The employer in Belgium must apply to the competent authority via the public employment services for an employment permit on behalf of the relevant national.
- If the employer is granted the employment permit, the worker will be granted a work permit. The main criteria is that a suitable worker can be found on the labour market to fill the vacancy within a reasonable time, even after providing the necessary vocational training.
- Jobseekers from the new EU Member States are not required to complete any formality in order to obtain a work permit, it is up to the employer to apply to the competent authority.
- A simplified procedure has been introduced for obtaining a work permit for positions for which there is a labour shortage. In these cases, the competent regional authorities grant work permits within five days.
For all other nationalities a work permit must be acquired and it is fair to say that the expansion of the EU has made obtaining a permit for non-EU nationals even more difficult.
