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Last year, Grant Thornton France released our first White Paper aimed at presenting the evolution of telework in France, Germany, Spain, and Italy, both before, during, and after the Covid-19 pandemic. Following this initial version, we reached out to our colleagues in other European countries and are now proud to present this updated version with additional contributions from the Netherlands and Belgium

The new Belgian tax regime for inpatriates and inpatriate researchers

The new Belgian tax regime for inpatriates and inpatriate researchers: opt-in or stay out?

Special tax regime for inpatriates and inpatriate researchers

The recently published Administrative Instructions for the third quarter of 2018 show that the NSSO provides an expanded interpretation of the concept of "wages" for the levying of social security contributions. The NSSO fills in the term 'at charge of the employer' more broadly. Advantages that are awarded by a third party, which is not the employer, directly to employees, without any intervention of the employer, can nevertheless be regarded by the NSSO as wages. Hereinafter we outline the terms "wages", "at charge of the employer" and the consequences of the extended interpretation.

This publication explains and illustrates key tools companies can use to make their financial statements an effective communcation tool.

An interesting measure further to the so-called tax shift is the ( almost full) exemption of employers contributions in case of a first employment in Belgium.

There are a number of cost and commercial reasons why a group may consider relocating, but it is also important to understand the consequences.