Thea Debbaut

Manager Social Legal

Thea Debbaut is Team Manager Social Legal at Vandelanotte. She advises employers on complex social and employment law matters and supports them in developing future-proof remuneration and people policies. Her expertise lies at the intersection of Belgian employment law, Compensation & Benefits, and the tax and parafiscal optimisation of remuneration.

Through her articles, Thea shares up-to-date insights and practical guidance to help employers organise their social and employment law and remuneration policies in a compliant, workable and future-proof manner.

Expertise

Compensation & Benefits
Salary optimisation and alternative remuneration
Cafeteria plans and mobility budgets
Bonus structures and additional benefits
Exemption from the remittance of withholding tax
Social law and taxation

Experience

More than 8 years of experience in social and tax-related remuneration matters
Advises SMEs and large companies
Specialised in social and tax legislation

Education & Certifications

Master of Laws
Master’s degree in Business Economics – Taxation

Contact Thea Debbaut

+32 56 17 11 12

thea.debbaut@vdl.be

Recent articles by Thea Debbaut

Tax & Legal

15 September 2026

RSUs within international groups: are social security contributions due in Belgium?

Within international groups, it is common for employees of a Belgian company to participate in a share-based or incentive plan set up by a foreign parent company. A recurring question is whether benefits of this kind, such as Restricted Stock Units (RSUs), are subject to social security contributions in Belgium.

Social legal

18 June 2026

Correction factor for tax exemptions from 2027 onwards

The exemptions from remittance of payroll withholding tax are currently an important support measure for many companies. More and more employers are making use of these exemptions, for example for research and development (R&D), shift and night work, or overtime. To limit the impact on the budget, the Programme Act of 30 May 2026 introduces a correction factor as of 1 January 2027.

Managing staff

21 April 2026

Mobility budget becomes (partly) mandatory: all your questions answered

Over the past year, much has been written about the mobility budget, but concrete legislation was slow to follow. In the meantime, the Council of Ministers has approved a preliminary draft that sets out the first phase of the reform. What do we already know today? And more importantly: what does this mean in practice for you as an employer?