Belgium: Retirement, Superannuation & Pensions

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

Recent labor law reforms in Belgium aim to modernize and increase flexibility in the legal framework, impacting the entire employment relationship cycle from working time organization to human resources management. This thematic analysis examines key changes in employee benefits and pension bonus plans, highlighting practical implications for businesses navigating the government's push toward more attractive and transparent compensation policies.

Belgium's 2025-2029 pension reform introduces significant changes to early retirement eligibility and implements a new bonus-malus system designed to incentivize longer working careers. The reforms increase the minimum working days required for pensionable years from 104 to 156 FTE days and establish financial rewards for postponing retirement beyond statutory age while penalizing early retirement with insufficient career years.

If you need to employ someone in a country in which your business has no base, there could be all sorts of legal and administrative complications.

Since 29 June 2014 the Belgian Occupational Pensions Act provides a uniform five-year limitation period for claims related to occupational pensions.

The new "Arizona" government recently agreed on a significant overhaul of Belgian labor law. Key reforms will introduce increased flexibility for employers while...

The draft law facilitating the reintegration of civil servants on long-term sick leave was adopted by the House of Representatives. The reform provides for a transitional period until 1 January 2028.

Le projet de loi visant à favoriser la réintégration des fonctionnaires malades de longue durée a été adopté par la Chambre des représentants. La réforme prévoit...

Het wetsvoorstel om de re-integratie van langdurig zieke ambtenaren te vergemakkelijken werd aangenomen door de Kamer van Volksvertegenwoordigers.