Belgium: Mobility

Visa for researchers

A researcher from Australia needs to apply for a long term visa for Belgium with the Belgian Embassy in Canberra.

The researcher first needs to obtain a work permit in Belgium, which is to be applied for by his/her employer in Belgium. Once the work permit and other supporting documents are available, a work visa application is to be submitted with the Belgian Embassy.

The requirement of a work permit is waived for researchers with 102 accredited scientific institutions and 1658 recognized company research centers.

Further information can be found on the website of the Belgian Embassy in Canberra.
www.diplomatie.be/canberra/?id=28&mnu=28&ACT=5&content=124

contact details: Embassy of Belgium
19 Arkana Street
Yarralumla ACT 2600
Tel.: 02 6273 2501
Fax: 02 6273 3392
Email: canberra@diplobel.org or emb2792@bigpond.net.au
Website: www.diplomatie.be/canberra

Special taxation scheme applicable to foreign executives temporarily employed in Belgium

Belgium has like many other countries an attractive taxation scheme for foreign executives and managers temporarily employed in Belgium. This scheme was set up by an administrative circular of August 8, 1983.

A particular attention is paid to foreign researchers who are employed in scientific research laboratories or centers.

In accordance with this scheme, a foreign worker temporarily employed in Belgium continues to be considered as a non--resident in Belgium for taxation purposes. This non-resident status means that the worker is taxed in Belgium only on his or here income from a Belgium source, to the exclusion of any professional income from a foreign source, and that the additional expenses associated with the employment in Belgium are partially or entirely exempt as the employers own costs.

The two essential advantages of this taxation scheme may be summed up as follows:

The exclusion from the taxable remuneration of expatriation allowances up to a maximum of €29,750 per year for researchers. In addition, the children’s school fees which are subject to a specific reimbursement, together with certain non-repetitive costs such as removal costs, also benefit from unlimited tax exemption.
The exclusion from the balance of the taxable remuneration of the global remuneration share relating proportionally to the travel days carried out outside Belgium for professional reasons. This exemption does not depend on any taking into account or taxation abroad.

The application of the special taxation scheme for certain foreign executives depends a.o. on the filing of a single application, which the executive’s employer must lodge with the Director at Bruxelles II-societies, services “Etranger”. This application for recognition as a foreign executive must be filed within a period of six months from the first day of the month following the one in which the employment starts in Belgium.

The Researcher’s Mobility Portal

More information can be found on the website of the Researcher’s Mobility Portal Belgium:
www.eracareers-belgium.be

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