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Staff of an international organisation - return and exemption of income

Do you work in Belgium for an international organisation? Depending on your situation, you may be exempt from paying tax but you may have to file a tax return.

Do you represent an international organisation? Consult the FAQ on the transmission of your staff's tax data.

Staff of an international organisation - return and exemption of income

  • Do I benefit from a tax exemption?

    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 normally.
    • Seconded National Experts (SNEs) to international organisations are not employed by them. The tax situation may vary on a case-by-case basis, and they may potentially be subject to personal income tax (PIT) or non-resident income tax (NIT). In most cases the SNE is an official of a Member State and remuneration paid by that Member State is taxable in that Member State. All other allowances paid by the international organisation are however taxable in Belgium.
    • MEPs 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. The tax situation may vary on a case-by-case basis, and they may potentially be subject to personal income tax or non-resident income tax.

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

  • Do I have to submit a tax return every year?

    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 returns 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 case is processed correctly.

  • How do I fill in my tax return?

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

    You can send your return:

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

    If you have difficulties accessing the online services because you have a special identity card or you do not have an identification card issued by the Belgian authorities, find out about the possibilities of logging on to MyMinfin as a non-resident.

  • When and how should I declare my remuneration from an international organisation?

    This depends on your tax regime.

    • If you have diplomatic status or enjoy the tax-domicile exception

      You do not have to declare your remuneration. If you have received a return form, you must send it back to us with all the relevant documents to ensure that your file is processed correctly. If you have other taxable income in Belgium, you must send a non-resident income tax return.
       
    • Your remuneration from the international organisation is fully exempt by convention

      You do not have to declare it. However, you must declare all your other worldwide income and file a personal income tax return. In particular, you should tick code 1062, and possibly 1020 (see the explanatory brochure for more information). Also attach all relevant documents to ensure the correct processing of your file.
       
    • 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. The tax progression clause means that if you have other taxable income in Belgium, the exempted income is taken into account in determining the tax rate to be applied to the taxable income.
      To declare your exempted remuneration subject to the tax progression clause, you must :
      1. enter the amount under code 1250 (or 2250).
      2. 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 ensure that your file is processed correctly.

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