Employer residence
The place where the employer is resident in condition (2) may cause problems for employees working in Belgium, as Belgium country looks at the economic employer that benefits from the employee's activity, rather than the business holding the legal employment contract. This can result in a Belgian-resident employer and no treaty exemption. Similarly, regarding condition (3) for earnings borne in Belgium, the Belgian National Security Office (ONSS), has asserted that Belgian subsidiary employees only receive foreign parent company benefits because of their employment with the Belgian subsidiary, so the benefits are salary even when there is no recharge of the costs to the Belgian employer.Â
Certain Belgian tax treaties (such as the UK/Belgium
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