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Jan 18th
Home arrow Individuals arrow Officials of International Institutions

Officials of International Institutions

Introduction

Belgium is the host country for many international institutions.

Before establishing their seat in Belgium, most of these institutions signed a convention with Belgium in which its privileges and immunity are secured. These conventions usually have one or two provisions that deal with the tax situation of the officers of the international institution.

Usually, these provisions grant a tax exemption for income received from the institution, while any other income is liable to tax in Belgium.  For officials of the European Institutions, the situation is completely different.  This is why we explain their tax status in a separate section.
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