ACCESS BELGIUM

SOLUTIONS FOR BELGIUM

SELF-EMPLOYED

Retention (for a typical contractor)

  • 55% (+13% -3%)*

Eligibility

    • EU/EEA nationals
    • Non-EU/EEA nationals who have a residency permit allowing them to work as a self-employed contractor
    • A minimum requirement of a diploma (diploma of a spouse or partner is accepted), or a proof of 3-5 years of managerial experience
    • Belgian address is required to register as a self-employed professional

Work Permit

    • Non EU/EEA nationals must obtain the work permit themselves

Features

    • Works in Belgium as a self-employed contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge

Benefits

    • Higher retention than being an employee due to lower social security contributions and taxes
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Possibility to claim business expenses to reduce the tax liability
    • Social security certificate (A1)
    • AFI does the accounting and prepares tax returns for the contractor
    • AFI is expert in Belgian tax and social security

Registrations

    • AFI will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

EMPLOYED

Retention (for a typical contractor)

  • 45% (±5%)*

Eligibility

  • All nationals
  • No diploma or degree required

Work Permit

    • Our Belgian company can sponsor work permits

Features

    • The contractor will establish a fixed tax base in Belgium from the start
    • The contractor is employed by AFI Belgium Sprl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Open to non-EU/ EEA nationals and non-graduates
    • Eligibility for unemployment benefits
    • Immigration services
    • AFI Belgium is expert in Belgian tax and social security issues

Registrations

    • AFI Belgium will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

PERSONAL SERVICES COMPANY (PSC)

Retention (for a typical contractor)

  • 68% (±8%)*

Eligibility

  • EU/EEA nationals
  • No diploma or degree required
  • Working period in Belgium must be at least 6 months

Work Permit

    • Not required

Features

    • The contractor is registered in Belgium as a director of his company and is treated as a self-employed individual
    • The level of retention depends on the salary level, the tax claimable expenses, the length of stay in Belgium and whether the contractor is married or not
    • Contractors are assisted by Access Tax and Accounting Ltd (ATA), a firm of accountants, expert in Belgian tax and social security
    • ATA will ensure the compliance with foreign and Belgian tax laws

Benefits

    • The director of his / her own PSC pays less social security in Belgium than does an employee
    • Flexibility in choosing own salary and possibility of holding simultaneous contracts
    • The PSC is a standalone solution
    • The PSC can be used in future projects and elsewhere
    • ATA does the accounting and prepares tax returns for the contractor and the PSC

Registrations

    • ATA will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

POSTED

Retention (for a typical contractor)

  • 68% (±8%)*

Eligibility

  • Available to all EU and EFTA nationals

Features

    • The contractor is employed by an EU Access Financial group company
    • Eligible contractors can claim fixed deductible expenses of EUR 11,250 per year, travel allowance and business related expenses
    • Foreign pensions may be used to raise the retention
    • AFI registers the contractor with LIMOSA

Benefits

    • Social security contributions are paid outside Belgium and supported by an A1 certificate or equivalent to increase the overall retention

Registrations

    • AFI will ensure all required registrations are done in Belgium

Retention (for a typical contractor)

  • 55% (+13% -3%)*

Eligibility

    • EU/EEA nationals
    • Non-EU/EEA nationals who have a residency permit allowing them to work as a self-employed contractor
    • A minimum requirement of a diploma (diploma of a spouse or partner is accepted), or a proof of 3-5 years of managerial experience
    • Belgian address is required to register as a self-employed professional

Work Permit

    • Non EU/EEA nationals must obtain the work permit themselves

Features

    • Works in Belgium as a self-employed contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge

Benefits

    • Higher retention than being an employee due to lower social security contributions and taxes
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Possibility to claim business expenses to reduce the tax liability
    • Social security certificate (A1)
    • AFI does the accounting and prepares tax returns for the contractor
    • AFI is expert in Belgian tax and social security

Registrations

    • AFI will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

Retention (for a typical contractor) 45% (±5%)*

  • All nationals
  • No diploma or degree required

Work Permit

    • Our Belgian company can sponsor work permits

Features

    • The contractor will establish a fixed tax base in Belgium from the start
    • The contractor is employed by AFI Belgium Sprl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Open to non-EU/ EEA nationals and non-graduates
    • Eligibility for unemployment benefits
    • Immigration services
    • AFI Belgium is expert in Belgian tax and social security issues

Registrations

    • AFI Belgium will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

Retention (for a typical contractor)

  • 68% (±8%)*

Eligibility

  • EU/EEA nationals
  • No diploma or degree required
  • Working period in Belgium must be at least 6 months

Work Permit

    • Not required

Features

    • The contractor is registered in Belgium as a director of his company and is treated as a self-employed individual
    • The level of retention depends on the salary level, the tax claimable expenses, the length of stay in Belgium and whether the contractor is married or not
    • Contractors are assisted by Access Tax and Accounting Ltd (ATA), a firm of accountants, expert in Belgian tax and social security
    • ATA will ensure the compliance with foreign and Belgian tax laws

Benefits

    • The director of his / her own PSC pays less social security in Belgium than does an employee
    • Flexibility in choosing own salary and possibility of holding simultaneous contracts
    • The PSC is a standalone solution
    • The PSC can be used in future projects and elsewhere
    • ATA does the accounting and prepares tax returns for the contractor and the PSC

Registrations

    • ATA will ensure all required registrations are done in Belgium
    • The contractor must register personally at the town hall

Retention (for a typical contractor)

  • 68% (±8%)*

Eligibility

  • Available to all EU and EFTA nationals

Features

    • The contractor is employed by an EU Access Financial group company
    • Eligible contractors can claim fixed deductible expenses of EUR 11,250 per year, travel allowance and business related expenses
    • Foreign pensions may be used to raise the retention
    • AFI registers the contractor with LIMOSA

Benefits

    • Social security contributions are paid outside Belgium and supported by an A1 certificate or equivalent to increase the overall retention

Registrations

    • AFI will ensure all required registrations are done in Belgium