The transfer of competence for fiscal matters to the Regions has led to
two measures which could have a major impact on Belgian non-residents.
Firstly, the category "non-residents with accommodation" is abolished
and, secondly, the so-called "localisation rules" become important.
On 6 June 2014, the Belgian Official Gazette published an Act allowing
the reversal of the presumption that the exercise of a mandate in a
company or even an association results in an obligation to subject the
individual concerned to the social security regime for independent
workers. A Royal Decree specifies how.
The Posted Workers Directive (1996) has just been reinforced by a new
Directive to prevent social dumping, to protect the rights of posted
workers and to better ensure fair competition between services providers
in Europe.This so-called Enforcement Directive needs to be
transposed into national law by 18 June 2016. Below we summarize some of
its most important aspects.
The intergovernmental agreement (IGA) between Belgium and the United
States governing reciprocal financial information-sharing and the
implementation of FATCA, was signed recently. According to this
agreement, Belgian IORP's will not be considered as financial
institutions subject to FATCA.