Staff of an international organisation

Staff members of international organisations often (but not always) benefit from tax privileges. However, different tax regimes exist and may apply to you depending on:

• your nationality
• whether you were a permanent resident in Belgium before taking up your post
• your status within your organisation
• headquarters agreements, agreements on privileges and immunities and the conventions for the avoidance of double taxation in use.

Some points to take into account:

• Trainees and temporary employees generally do not enjoy any tax privileges and have to declare their remuneration in the normal way.
   
• Seconded National Experts (SNEs) to international organisations are not employed by them. Their tax situation may vary on a case-by-case basis, and they may be liable to personal income tax (PIT) or non-resident income tax (NIT).
  In most cases the SNE is an official of another Member State and remuneration paid by that Member State is generally liable to tax in this Member State, in accordance with the applicable convention for the avoidance of double taxation. All other allowances paid by the international organisation are however liable to tax in Belgium.
   
• Members of the European Parliament are not concerned by the privileges and immunities of the European Union. Their tax status is specified in the Decision of the European Parliament of 28 September 2005. Their tax situation may vary on a case-by-case basis, and they may be liable to personal income tax (PIT) or non-resident income tax (NIT).
  Thus, if members of the European parliament are resident in Belgium, the allowances they receive are exempted from tax in Belgium, subject to the tax progression clause. Although exempted, they must be declared in the personal income tax return.
  The tax progression clause means that if you have other income liable to tax in Belgium, the exempted income is taken into account in determining the tax rate to be applied to the income liable to tax.

Any question about your tax regime? Ask your employer or contact the FPS Finance.

Everyone who receives a tax return form is obliged to fill it in and send it to the FPS Finance.

We try not to send out tax return forms when it is not necessary. However, we do not always have the necessary information about your situation. If you believe that you are not liable to pay tax, you must file the return form and send it back with all the relevant documents to ensure that your file is processed correctly.

In the first year, you will normally receive a paper return form.

You can submit your return:

• preferably online via MyMinfin,
• or via postmail.

Activate your e-Box now to be notified by e-mail when you have to file your return or when a document from the FPS Finance is available in your MyMinfin tax file.

Do you have a special identity card or do you not have an identity card issued by Belgian authorities? You have to log in to MyMinfin as a non-resident.

This depends on your tax regime.

You benefit from diplomatic status or the tax domicile exception

You do not need to declare your remuneration from the international organisation.

If you have received a return form, you must send it back to us with all the relevant documents to make sure that your file is processed correctly.

If you have other income liable to tax in Belgium, you must absolutely send a non-resident income tax return.

Your remuneration from the international organisation is exempted pursuant to a treaty without application of the tax progression clause and you do not benefit from the tax domicile exception

You do not need to declare them.

However, you must declare all your other worldwide income and file a personal income tax return. You should tick in particular the box for code 1062, and possibly code 1020 (see the explanatory brochure, box 2 – personal information, for more information). Also attach all relevant documents in order to make sure your file is processed correctly.

The tax progression clause means that if you have other income liable to tax in Belgium, the exempted income is taken into account in determining the tax rate to be applied to the income liable to tax.

Your remuneration from the international organisation is exempted subject to the tax progression clause

You must declare it together with all other worldwide income and file a personal income tax return if you are a Belgian resident.

The tax progression clause means that if you have other income liable to tax in Belgium, the exempted income is taken into account in determining the tax rate to be applied to the income liable to tax.

To declare your exempted remuneration subject to the tax progression clause, you must:

• enter the amount under code 1250 (or 2250).
• enter this amount a second time in box IV, item O.2.
  • In the “Code” field: enter the code “1250” (or 2250).
  • In the "Country" field: enter “O.I”. -
    If you send your return online, select the option « Organisations internationales (exonération avec réserve de progressivité) » / “International organisations (exemption with tax progression clause)” in the drop-down menu.

Also attach all relevant documents to make sure that your file is processed correctly.

You do not benefit from any specific tax regime

Staff members of international organisations who do not benefit from any specific tax regime must declare their income like any other person liable to tax. Consult the explanatory brochure to fill in your return correctly.