Directors: Belgian legislation clarifies exemptions from social security affiliation as self-employed
Self-employment presumption is now refutable if a director is unremunerated or has no presence in Belgium
New favourable RSZ/ONSS position with regard to utility vehicles
The RSZ/ONSS has recently adopted a new position regarding the CO2 contribution’s applicability vis-à-vis utility vehicles (“utilitaire voertuigen”/”véhicules utilitaires”). This position was published in its administrative instructions 2014/2. A contribution is due, in principle, in case an employee is allowed to use his/her company car for private purposes.