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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Belgium is home to many international organisations from the EU to NATO. Taken with a special expatriate tax regime this makes it a popular destination for foreign employees. Due to its central location in Europe and the incentives for expatriate executives and experts, Belgium is also popular as a representative office location. As a result, international payroll teams often need to manage a Belgian payroll.

The country is run on a federal basis, and is split into three distinct regions Flanders (light grey), Wallonia (medium grey) and Brussels (dark grey):

As it has three official languages (French, Dutch and German), dealing with officialdom can be complex and the importance of this linguistic divide cannot be over-emphasised.

Politically, Belgium is generally governed by a complex series of coalitions.

History and politics have had a direct impact on payroll administration