Researchers with an employment contract
Belgium has concluded a number of bilateral tax
agreements to prevent double taxation.
For more information, check the Guide for mobile
researchers.
Normally you would expect to pay tax on income from
all sources in the country where you reside, but foreign
researchers temporarily employed in Belgium can
qualify as non-resident in Belgium from a tax point of
view and enjoy a special tax regime.
This means you may only be taxed on the professional
income relating to your activities in Belgium.
Belgium operates a progressive tax system where the
amount of tax you pay will depend on your family situation.
Although income tax is levied annually, the Belgium system
collects it in monthly pre-payments, with employers retaining
a set percentage of your pay in withholding tax to this end.