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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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2.1.5 Zero taxation for under 26 year olds

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

5.3.1 Short term business visitors

2.3.1 Labour market contributions (am-bidrag)

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

6.1.2 Reciprocal agreements

3.3 Leave of absence

9.6.2 Holiday pay

2.1.1 Tax deduction cards

2.1.3 Tax calculation

3.4 Severance pay

9.3 National collective bargaining agreement (CCNL)

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