Salary withholding tax and salary slip obligations for remuneration granted by foreign related company

The law of 11 February 2019 on fiscal, anti-abuse, financial and various other provisions introduced, among others, a legal fiction in cases where an employee or a director of a Belgian entity receives remuneration (e.g. stock options and benefits in kind) from a foreign related entity. In such cases the Belgian entity must and is … Continue reading Salary withholding tax and salary slip obligations for remuneration granted by foreign related company