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.