Belgian VAT Desk is a specialist of the construction sector. We assit foreign businesses with all the legal, tax and social formalities in Belgium.
Foreign businesses from any EU country have two possibilities to register for VAT purposes in Belgium: direct registration (without a tax representative) or via a tax representative (VAT News n° 517).
We assist foreign companies through the registration process and determine which way is the most appropriate. We also take care of all the VAT obligations: filing VAT returns, VAT accounting, etc.
Non-resident income tax for companies
The foreign business which has real estate worksites in Belgium is subjected to corporate taxes if the worksite is considered as a permanent establishment for direct tax purposes. The taxes will be based on the profits made in Belgium through this permanent establishment after deduction of the charges and related interests according to Belgian tax law. Those profits will be exempted of taxes in the origin country of the business in accordance to the applicable tax convention.
We determine whether or not the worksite carried out in Belgium is defined as a permanent establishment based on the rules of the convention for the avoidance of double taxation. We assist foreign businesses with their tax obligations: income tax return, tax calculation, assistance in case of tax audit, etc.
The foreign worker is in principle subject to the social security in the country where he performs his professional activity even if he lives in another country. Nevertheless, there is an exception: if the foreign business detaches its worker temporarily abroad for professional reasons and if it doesn’t exceed a certain amount of time, the worker will be subjected to the social law of his origin country.
We determine if the conditions to benefit from the exemption are valid and we assist foreign businesses (in close cooperation with a social secretariat) to fulfill its social obligations in Belgium (salary slips, personnel registry, withholding tax calculation, etc.)