{"id":10547,"date":"2026-07-07T10:39:18","date_gmt":"2026-07-07T09:39:18","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10547"},"modified":"2026-07-07T10:39:18","modified_gmt":"2026-07-07T09:39:18","slug":"can-a-remote-employee-in-belgium-create-a-permanent-establishment","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/can-a-remote-employee-in-belgium-create-a-permanent-establishment\/","title":{"rendered":"Can a Remote Employee in Belgium Create a Permanent Establishment?"},"content":{"rendered":"<section id=\"intro\" class=\"hero hero--page position--relative overflow--hidden bg bg--transparent p-t--xl fade-in design-elements-wrapper design-elements-wrapper--large design-elements-wrapper--top-right \">\n<div class=\"container flexbox flexbox--justify-flex-start container--m z-index--1 position--relative\">\n<div class=\"width--100 flexbox--gap-r flexbox--gap-mobile-none flexbox--justify-flex-start \">\n<div class=\"hero__text-wrapper flexbox flexbox--justify-flex-start width--100 p-t--m p-t--desktop-none\">\n<div class=\"align--left width--100\">\n<div class=\"wysiwyg font--body-l m-t--xs width--max-750px\">\n<p>One of the most overlooked risks is the potential creation of a permanent establishment (PE) in Belgium.<br \/>\nIf a Belgian-based employee creates a permanent establishment, your company may become subject to Belgian corporate income tax, compliance obligations and additional reporting requirements.<br \/>\nIn this article, we explain when remote working can create a permanent establishment and how employers can manage that risk<\/p>\n<p><span style=\"font-size: 1.7em; font-weight: bold;\">What Is a Permanent Establishment?<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<div class=\"container container--m \">\n<div class=\"width--max-750px flexbox flexbox--justify-flex-start flexbox--direction-column p-b--m\">\n<section id=\"\" class=\"cb cb-form container--relative bg bg--transparent p-t--s p-b--s cb--is-hidden cb--is-visible\">\n<div class=\"\">\n<div class=\"flexbox--gap-xs container--relative flexbox--align-flex-start\">\n<header class=\"flexbox flexbox--direction-column flexbox--align-flex-start\">\n<div class=\"wysiwyg text-columns--1\">\n<p>Under international tax principles, a permanent establishment generally arises when a company has a fixed place of business through which it carries out its activities in another country.<br \/>\nTraditionally, this meant:<\/p>\n<ul>\n<li>Offices<\/li>\n<li>Factories<\/li>\n<li>Branches<\/li>\n<li>Warehouses<\/li>\n<\/ul>\n<p>However, the rise of remote working has raised a new question:<br \/>\n<strong>Can an employee\u2019s home office become a permanent establishment?<\/strong><br \/>\nThe answer is:\u00a0<em>sometimes<\/em>.<\/p>\n<h2>When Does Remote Working Create a Permanent Establishment?<\/h2>\n<p>The key question is whether the home office can be considered to be at the disposal of the employer.<br \/>\nTax authorities generally analyse:<\/p>\n<p>How often the employee works from home<\/p>\n<ul>\n<li>Whether home working is voluntary or required<\/li>\n<li>Whether the company provides an office in the country<\/li>\n<li>Whether the employee performs core business activities<\/li>\n<li>Whether the employee can conclude contracts on behalf of the company<\/li>\n<\/ul>\n<p>Each case requires a factual analysis.<\/p>\n<h2>Scenario 1: Occasional Home Working<\/h2>\n<p>Where an employee occasionally works from home, the risk is generally low.<br \/>\nExamples include:<\/p>\n<ul>\n<li>One or two days per week of home working<\/li>\n<li>Occasional remote work for convenience<\/li>\n<li>Hybrid working arrangements with regular office attendance<\/li>\n<\/ul>\n<p>In most situations, tax authorities will not consider the employee\u2019s home office to be a permanent establishment.<\/p>\n<h2>Scenario 2: Structural Home Working but Office Access Exists<\/h2>\n<p>A more interesting situation arises when an employee regularly works from home but still has access to an office provided by the employer.<br \/>\nFor example:<\/p>\n<ul>\n<li>The employee chooses to work from home three days per week.<\/li>\n<li>The employer maintains office facilities that the employee could use.<\/li>\n<\/ul>\n<p>In such cases, it is often difficult to argue that the home office is at the disposal of the employer.<br \/>\nAs a result, the PE risk may remain limited.<\/p>\n<h2>Scenario 3: Mandatory Home Working<\/h2>\n<p>The risk increases significantly when the employer effectively requires the employee to work from home.<br \/>\nTax authorities may consider the home office to be a location used by the company itself.<\/p>\n<p>Indicators may include:<\/p>\n<ul>\n<li>No office available in the employee\u2019s country<\/li>\n<li>Employment contracts requiring home working<\/li>\n<li>Home office expenses reimbursed by the employer<\/li>\n<li>Home address used in company communications<\/li>\n<li>Core business functions performed from the home office<\/li>\n<\/ul>\n<p>In these situations, the home office may constitute a permanent establishment.<\/p>\n<h2>The 50% Rule: A Practical Benchmark<\/h2>\n<p>The Belgium-Netherlands agreement on home-working employees introduced useful practical guidance.<br \/>\nAs a general rule, where an employee works 50% or less of their working time from home during a 12-month period, the risk of creating a permanent establishment is typically lower.<br \/>\nAlthough each situation remains fact-dependent, this threshold provides employers with a useful compliance benchmark.<\/p>\n<h2>Why Permanent Establishment Risk Matters<\/h2>\n<p>Many employers assume remote working only creates payroll or social security considerations.<br \/>\nIn reality, the consequences can be much broader.<br \/>\nA permanent establishment may trigger:<\/p>\n<p><strong>Corporate Tax Exposure<\/strong><br \/>\nPart of the company\u2019s profits may become taxable in Belgium.<\/p>\n<p><strong>Additional Compliance Obligations<\/strong><br \/>\nCompanies may need to:<\/p>\n<ul>\n<li>Register with the Belgian authorities<\/li>\n<li>File Belgian tax returns<\/li>\n<li>Maintain supporting documentation<\/li>\n<\/ul>\n<p><strong>Profit Attribution Requirements<\/strong><br \/>\nProfits may need to be allocated to the Belgian activities under transfer pricing principles.<br \/>\nThis can become particularly relevant when senior employees, managers or business developers work from Belgium.<\/p>\n<h2>Increased Scrutiny From Tax Authorities<\/h2>\n<p>In practice, tax authorities are paying much closer attention to international remote working arrangements.<br \/>\nEmployment contracts, home-working policies and the employee\u2019s actual activities are increasingly reviewed.<br \/>\nAs a result, companies should not assume that hybrid working arrangements automatically eliminate permanent establishment risk.<br \/>\nProper documentation has become essential.<\/p>\n<h2>How Foreign Employers Can Reduce Their Risk<\/h2>\n<p>Foreign companies employing staff in Belgium should consider:<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Reviewing employment contracts<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Reviewing remote working policies<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Monitoring home-working percentages<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Evaluating the employee\u2019s functions and decision-making authority<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Assessing corporate tax exposure before hiring<br \/>\n<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0Performing a permanent establishment risk assessment<\/p>\n<p>A proactive review is often far less expensive than dealing with a tax audit afterwards.<\/p>\n<h2>Key Takeaway<\/h2>\n<p>Remote working in Belgium does not automatically create a permanent establishment.<br \/>\nHowever, the risk increases where:<\/p>\n<ul>\n<li>Home working is mandatory<\/li>\n<li>The employee performs key business functions<\/li>\n<li>The company has no alternative office available<\/li>\n<li>The home office effectively operates as part of the business<\/li>\n<\/ul>\n<p>As cross-border remote working becomes increasingly common, foreign employers should carefully assess their Belgian tax position before hiring or relocating employees.<\/p>\n<h2>Need guidance on employing staff in Belgium?<\/h2>\n<p>B-Mobility helps foreign employers manage Belgian tax, payroll, employment law and permanent establishment risks.<br \/>\n<a href=\"https:\/\/mobilitytobelgium.com\/contact\/\">Get in touch<\/a>\u00a0with our international mobility specialists for a tailored Belgian compliance assessment.<\/p>\n<\/div>\n<p><strong>Discover our <a href=\"https:\/\/mobilitytobelgium.com\/\">B-Mobility<\/a> service for more information.<\/strong><\/p>\n<\/header>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What Foreign Employers Need to Know About the Tax Risks of Remote Working. Remote working has become a permanent feature of international employment. Many foreign companies now allow employees to work from Belgium without establishing a Belgian entity. While this offers flexibility, it can also create unexpected tax exposure.<\/p>\n","protected":false},"author":6,"featured_media":9202,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[175,185],"class_list":["post-10547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-pkf-bofidi-tax-en","tag-tax-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Can a Remote Employee in Belgium Create a Permanent Establishment? | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/en\/can-a-remote-employee-in-belgium-create-a-permanent-establishment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Can a Remote Employee in Belgium Create a Permanent Establishment?\" \/>\n<meta property=\"og:description\" content=\"What Foreign Employers Need to Know About the Tax Risks of Remote Working. 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Remote working has become a permanent feature of international employment. Many foreign companies now allow employees to work from Belgium without establishing a Belgian entity. 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