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Employee Benefits

In Belgium, the obligation to withhold tax on salary is burdensome for employers. Accordingly, companies naturally turn to alternatives designed to reward their employees and management via fringe benefits, such as company cars, meal vouchers, smartphones, pension plans, group insurance, etc. Such "salary packages" are covered by specific tax rules which are subject to frequent change.  Our Tax team guides companies and employers through the most tax efficient way to pay its employees.

Our fields of expertise

Our Tax team advises companies and employers on the implementation of bonus and incentive plans for their employees and management, such as stockoption plans and warrant plans.

Moreover, and to the extent that employees assign or licence copyright to their employer in the exercise of their professional activities, our Tax team assists companies and employers in requesting a tax ruling to establish the percentage of the remuneration to be considered as a compensation in exchange for professional services rendered, and the percentage to be considered as the compensation received for assigning or licensing copyright.

More generally, we advise on all tax aspects related to "remuneration" in its broadest sense. Thisexpertise includes all tax aspects during the term of employment of the employees or management, as well as all tax aspects on termination of the employment contract, such as calculating the liability concerning salary contributions, assessing the effects of the termination of an employment contract and assessing redundancy payments and social plans.