Baker McKenzie’s Global Disputes Forecast 2024 reports that corporations perceive a high risk of disputes in the field of employment-related tax issues.
In this webinar, we unveiled what we think will be the areas of focus of the Belgian tax authorities, as well as the impact of the most recent case law in these areas.

In a landmark decision rendered on 20 November 2023, the Antwerp Labour Court of Appeals ruled that no Belgian employee social security contributions are due in relation to equity-based compensation (RSUs in the case at hand) granted by a US parent company to employees of its Belgian subsidiary. In essence, the Court concluded that the RSUs under review were not granted in return for services provided by employees under their employment contract with and were neither borne by the Belgian subsidiary. Rather, the Court found that the RSUs were granted on the basis of an obligation undertaken by the US parent company towards the Belgian employee-beneficiaries with a view to binding these employees to the group on a long-term basis, with the US parent company also taking full financial and legal responsibility.