International employment and taxation

Do I have an international employment and taxation?

Taxation on an international income in Belgium or taxation on your Belgian income in another country is possible. To avoid double taxation on this income, there are double tax treaties applicable. Belgium has agreed with several countries to these double taxation treaties.

To learn about the implications for your personal situation, what to expect in case of international taxation, you can best contact the tax authorities. It is applicable in following cases:

  • You live in another country than Belgium, and travel regular to Belgium to work – but also work in your home country for Ghent University
  • You combine several employments in different countries
  • You moved during a fiscal year to Belgium – while you earned also income in your former home country.


The questions that will determine whether you will be expected to pay income tax in Belgium or another country are the following:

  • What double tax degrees are there in place?
  • What article of the double tax decree is applicable to your situation?
  • In which country is your income taxable?
  • How much tax must be deducted from your salary?

How can you be informed about the applicable taxation?

Step 1 : Contact the Belgian tax authorities

Prepare your case by collecting all personal details (name, nationality, moving from and to, address, …) and explaining your international employment situation (working in countries, contract and research position at UGent and other employers).

Contact the Belgian government to provide you advice on the double tax treaty and get insight on the applicable rules. You can contact Minfin Belintax (MINFIN) through

  • If the tax administration informed you that you don’t need to pay taxes in Belgium due to the application of the double tax treaty, but in you pay taxes in your home country, please inform our HR department by forwarding the approval e-mail from the tax administration to If you don’t do this, you will be taxed automatically through your monthly salary slip.

Step 2: Contact the local authorities

Contact the authorities in the country where you live or have earned the income to check if their view on the double tax treaty is the same.

Step 3: Fill in the required tax documents in Belgium and the other countries

Fill in the tax documents either in Belgium or the other countries. Keep the proof of completing the documents for the other tax administration.

  • If you need to complete taxation in Belgium as resident, you’re tax document will be sent automatically to your Belgian home address or online tax box.
    The taxation documents are sent during the spring season of each year – about the previous income year.
  • If you need to complete taxation in Belgium as non-resident, you need to contact the Foreigners team to obtain a non-resident taxation document. The taxation documents are sent during the fall of each year – about the previous income year.