Belgian income tax is very high and all staff and employers are liable. However, if the candidate is contracted to work in Belgium for fewer than six months they may apply for an exemption – such an application must be accompanied by proof that the candidate is covered by a private health insurance policy.
However, if a contract is initially for fewer than 6 months, but is then extended beyond six months, the company becomes liable for social security payments from day one.
Social Security Treaty Countries
Workers may also apply for an exemption if they are from a country which has a social security treaty with Belgium. Nationals of these countries must apply for a certificate of coverage from their government. The following countries have social security treaties with Belgium:
Algeria
Australia
Bosnia-Herzegovina
Canada
Chile
Croatia
India
Israel
Japan
Kosovo
Macedonia
Montenegro
Morocco
Quebec
San Marino
Serbia
South Korea
Tunisia
Turkey
Uruguay
The Philippines
The USA
Previous Section: Types of Work Permit
Next Section: How do I apply for a Belgian work permit?
