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News 29th of April 2022 By Hannelore Durieu and Febe Louage

Do you work in France/have you worked in France? Learn about the impact of the new double taxation convention between Belgium and France!

Do you work in France/have you worked in France? Learn about the impact of the new double taxation convention between Belgium and France!

Impact for salaried employees of a French company

  • +Previously, the convention stated that an employee could not remain in France for more than 183 days during a calendar year. Under this formulation, an employee could be in France for more than 183 days across two calendar years, without their salary ever being taxable in France. Under the new convention, however, the 183 days are counted over a rolling 12-month period. In other words, Belgian employees can be taxed in France sooner (and vice versa).
  • +Previously, the convention stated that the payment for work done in France was only taxable in Belgium if the employer issuing payment was themselves domiciled in Belgium. But under the new convention, payment for the days worked in France will only be taxable in France if the employer is domiciled in France. In practice, this change will only affect you if you live in Belgium and work in France for an employer domiciled in a third country. 

Impact for executives of a French company

Impact for artists and athletes

Government employees

Pensions

Do you live in Belgium and work in France or for a French employer? Make sure you get in touch with our specialists to find out exactly how your own situation will change under the new double taxation convention.
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Hannelore Durieu
Hannelore Durieu
Febe Louage
Febe Louage