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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Belgium / Author details

Author details | Belgium

Belgium

Karel Van Hootegem

Karel Van Hootegem is Head of employment tax at Bofidi (bofidi.eu).

Karel has more than 13 years of

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5.3.4 SIPSI declaration

7.1 Business travel and subsistence

9.5 Work permits

4.5 Employer provided accommodation

5.3 Foreign employers

2.3.3 Danish Hydrocarbon Tax

4.4 Interest-free loans

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

7.1 Per diems

2.1.1 Tax deduction cards

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs