Details

  • Type: Publication series
  • Date: 12/4/2012

Belgium – Social Security Authorities Take Position on Expatriate Allowances 

KPMG in Belgium reports that the social security authorities recently confirmed that they agree with an extension of the social security exemption of expatriate allowances for certain expatriates assigned to Belgium. They will indeed allow that the expatriate allowance is “grossed up” with the foreign travel exclusion percentage. The grossed-up amount will be exempted from Belgian social security contributions (both employer and employee contributions). The position could result in additional social security savings.

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