Contracting in Belgium - A Short Guide to Tax and Social Security

[BlasterBates]

I think there is some misunderstanding in my post.

Just to summarize. I am tax resident in Poland and i am paying taxes in Poland ( flying every weekend there and running my own company). What i am afraid of is that i can still doing it legally while working in Belgium but not crossing 183 days worked in Belgium so the Belgium tax authorities will not tax me.

regards

No there is no misunderstanding, the 183 day rule does not exempt you from paying tax in Belgium. You are liable for tax on all Belgian income even if you are not resident.

The fact that you are resident in Poland and not Belgium means you need to declare your Belgian income in Poland as well as in Belgium.

As an example here is the guide to paying tax for non-residents in the UK.

Guide to tax if you live abroad

You usually have to pay tax on your UK income even if you’re not a UK resident

futhermore:

If you live abroad and are employed in the UK, your tax is calculated automatically on the days you work in the UK.

I've posted the link because this principle applies in most countries.

[tomex99]

I think there is some misunderstanding in my post.

Just to summarize. I am tax resident in Poland and i am paying taxes in Poland ( flying every weekend there and running my own company). What i am afraid of is that i can still doing it legally while working in Belgium but not crossing 183 days worked in Belgium so the Belgium tax authorities will not tax me.

regards

The 183 days rule applies only if you are an employee delegated to work in a foreign country. Because you are a Polish tax resident, you have unlimited tax liability to pay taxes on your world-wide income in Poland AND in a foreign country on your foreign-sourced income, but DTA protects you from double taxation and makes you pay only in the country where you have "establishment" - a fixed base regularly available in another country, potentially a desk with a chair. If you want to be a good soldier of Jesus, you will need to set up a company in the Netherlands/Belgium to be taxable there.

[Jolie]

You have been misinformed: travel days definitely do not count in Belgian law in respect of the 183 days. That used to also be the case in the UK but GB backtracked and specifically changed the law, that has not happened in Belgium hence travelling days do not count towards the 183 days there.

Did this ever get clarified?

I didn't take the Belgium contract in the end, thanks to much of the advice offered in this thread.

But this got me thinking. I know a guy who used to fly in from France to service a contract. With the increase in low cost carriers, it's not beyond the realms of possibility to fly to Brussels, do a days work and fly back, especially if you live close to your airport.

My understanding for the UK was that a day is classed as going past midnight. If travel days don't count, what is classed as a day in Belgium?

[Savage005]

Can someone please advise?
Im looking to start a contract in antwerp in the summer,
I would like to use my UK LTD company,
Can send myself as a secondment and apply for a single permit OR do i need to apply for a Professional card and work as self employed basis ?
Any advice would be greatly appreciated

lee

[MPwannadecentincome]

Can someone please advise?
Im looking to start a contract in antwerp in the summer,
I would like to use my UK LTD company,
Can send myself as a secondment and apply for a single permit OR do i need to apply for a Professional card and work as self employed basis ?
Any advice would be greatly appreciated

lee

Depends and is more complicated after Brexit in terms of ability to work what the visa rules are, nobody has been able to test these yet because of coronavirus travel restrictions and my attempts at getting clarification have been stonewalled as nobody wants to commit to any specific guidance until the coronavirus travel restrictions are lifted. You are best to seek professional advice.