Reporting of foreign remuneration: is your process aligned and compliant?

Deloitte Academy Webinar

The changes observed in the reporting requirements of foreign remuneration during the last two years have been very marked. It all started in 2018 with an increased focus by the Special Tax Inspection (BBI/STI) on the correct reporting and taxation of foreign equity incentives, followed by new legislation early 2019 introducing withholding tax and reporting measures for a broader scope of foreign remuneration granted by affiliated group companies.

23 April 2020 | 11:00 am CET

With the publication of the ‘message to the debtor’ in February 2020, the Belgian tax authorities seemed to demonstrate some empathy for companies with difficulties collecting foreign compensation data. They have however organised the reporting of foreign remuneration to such an extent that future audits can be held in a resolute manner. 

Reinforced by these new reporting rules, the Special Tax Inspection has now shifted their focus to other reporting obligations, which are closely linked to foreign equity incentives, such as dividend income and stock exchange taxes.

In light of the above changes, our experts will guide you through the new reporting landscape, describe companies’ struggles in this regard, and explain how you can deal with them.


  • Geert Verberckt, Senior Director, Global Employer Services 
  • Bart Colpaert, Senior Manager, Global Employer Services