1
Investing in Belgium
Tax related incentives
April, 2010
投资比利时
税收优惠政策
2010年 4月
2
© 2010 Deloitte
3
Agenda
• Tax related incentives
– Belgium as holding country
– Belgium as finance country
– Belgium as...
3
© 2010 Deloitte
Tax related incentives
• Belgium as holding country (holding company tax regime)
• Belgium as finance co...
4
© 2010 Deloitte
Belgium as holding country
• Tax efficient planning possible through Belgian (mixed) holding company: it...
5
© 2010 Deloitte
Holding activities
• Main features
– No capital duties
– No CFC rules
– No withholding tax on dividends ...
6
© 2010 Deloitte
Belgium as finance country
• Notional interest deduction (NID) has been introduced as an “EU-proof”
repl...
7
© 2010 Deloitte
Notional interest deduction
• Opportunities
– NID acquisition structures (double dip)
– Belgian group fi...
8
© 2010 Deloitte
Financing activities: Notional Interest Deduction
• Outline
– FP takes loan to equity finance Belgian Fi...
9
© 2010 Deloitte
Tax planning opportunities NID
(Some of the) issues to consider
• Transfer of shares: at arm’s length co...
10
© 2010 Deloitte
Belgium as central entrepreneur country
Low risk manufacturers
Agents / Commissionnaires
BelCo
Central ...
11
© 2010 Deloitte
Super deduction for patent income
A new measure in favour of innovation
• Legislation has been voted to...
12
© 2010 Deloitte
IP activities: Patent Income Deduction
• Outline
– Royalty (or deemed royalty) income
earned by Belgium...
13
© 2010 Deloitte
Foreign
Co
Belco
LicenseeCustomers
Manufacturing
Plus sale of products,
goods/services
Belgian
or forei...
14
© 2010 Deloitte
ForeignCo
Belco
Customers
Sale of
products/services
Production Co Research Co
Cost plus Cost plus
Super...
15
© 2010 Deloitte
Super deduction for patent income
Case 3 “Acquired” BelCo acquires or takes license on patent
Concept
•...
16
© 2010 Deloitte
• Investment deduction
– Increased investment deduction available for investments in R&D and patents
– ...
17
© 2010 Deloitte
其他研发税收激励政策
投资抵扣/研发成本税务抵减
• Tax credit for R&D
– As of tax year 2007, investments qualifying for increas...
18
© 2010 Deloitte
Taxation of Chinese expatriates
• Aim: lower the salary cost for the employer
• How: two major benefits...
19
© 2010 Deloitte
Example
Assumptions
• Data: married + 2 children
• Gross yearly income: € 200.000
• Business travel 35%...
20
© 2010 Deloitte
Example
(A) - (B)Net salary
(B)Belgian income taxes
Taxable
Less: travel exclusion
Less: social securit...
21
© 2010 Deloitte
0
25.000
50.000
75.000
100.000
125.000
150.000
175.000
200.000
225.000
250.000
275.000
300.000
Belgium
...
22
© 2010 Deloitte
Disclaimer
These materials and the information contained herein are provided by Deloitte Touche Tohmats...
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Investing in belgium tax related incentives

  1. 1. 1 Investing in Belgium Tax related incentives April, 2010 投资比利时 税收优惠政策 2010年 4月
  2. 2. 2 © 2010 Deloitte 3 Agenda • Tax related incentives – Belgium as holding country – Belgium as finance country – Belgium as central entrepreneur country – R&D tax incentives – Expat / employee tax incentives © 2010 Deloitte 议 题 • 税收优惠政策 – 比利时作为控股公司所在国 – 比利时作为 财务公司所在国 – 比利时作为核心企业所在国 – 研发税收优惠政策 – 外派人员税收优惠政策 4
  3. 3. 3 © 2010 Deloitte Tax related incentives • Belgium as holding country (holding company tax regime) • Belgium as finance country (notional interest deduction) • Belgium as central entrepreneur country (excess profit ruling) • Super deduction for patent income • Other Belgian (R&D) tax incentives 5 © 2010 Deloitte 税收优惠政策 • 比利时作为控股公司所在国 (控股公司税收制度) • 比利时作为 财务公司所在国 (虚拟利息抵扣) • 比利时作为核心企业所在国 (超额利润裁定) • 专利技术收入的超额课税扣减 • 其他研发税收优惠政策 • 外派人员税收优惠政策 6
  4. 4. 4 © 2010 Deloitte Belgium as holding country • Tax efficient planning possible through Belgian (mixed) holding company: it is tax effective to combine a debt-financed holding function and operational activities in one Belgian company (a “mixed holding company”) – 95% dividend received deduction (subject to certain conditions) – remaining 5% can be offset with interest and other costs – Capital gains tax exemption (no holding period) – Excellent tax treaty network – New dividend wht exemption (profit repatriation to Chinese parent company possible free of wht) – Interest and other costs related to acquisition of shares are fully tax deductible – No general CFC or thin capitalization rules 7 © 2010 Deloitte 比利时作为控股公司所在国 • 运用比利时(混合型的)控股公司进行有效的纳税筹划:将控股功能和业务经营 集中在一个公司,通过债务融资,有效节税 (混合型控股公司)。 – 股息收入的95%免税(需满足一定条件)- 剩余5%的股息可与利息及其他支出相抵 – 免资本利得税(无控股期限限制) – 广泛的税收协定网络 – 股息预提所得税豁免新税制(利润汇回中国母公司可享受免预提所得税待遇) – 收购股权所产生的利息及其他费用可全额税前列支 – 无受控外国公司税度,无资本弱化税制 8
  5. 5. 5 © 2010 Deloitte Holding activities • Main features – No capital duties – No CFC rules – No withholding tax on dividends to treaty countries – No withholding tax on interest – No thin cap (except if interest paid to low tax lender =>7/1 debt/equity ratio) – Capital gains on shares 100% tax exempt without minimum participation or holding period requirements – subject to tax requirements for sub’s – Dividends 95% exempt – 1 year holding period, 10% participation and subject to tax requirements for sub’s – Interest costs in relation to acquisition and or financing subsidiaries fully deductible FP Belgian Holdco EU HK - Asia Swizerland No withholding tax No withholding tax 9 © 2010 Deloitte 控股公司 • 主要税务优势主要税务优势主要税务优势主要税务优势 – 无资本税 – 无受控外国公司税制 – 股息支付给设在与比利时缔结有税收协定 的国家的母公司,免股息预提所得税, – 免利息预提所得税 – 无资本弱化税制(利息支付给低税负公司的 情况除外- 需不超过7/1负债比) – 持有其他公司股份所得的股份转让收益免持有其他公司股份所得的股份转让收益免持有其他公司股份所得的股份转让收益免持有其他公司股份所得的股份转让收益免 税税税税,,,,没有最低持股比例和持股期限的限制- 子公司需纳税,而非免税实体。 – 95%的股息收入免税的股息收入免税的股息收入免税的股息收入免税 – 1年持股期限,10% 的最低持股比例,子公司需纳税,而非免 税实体。 – 在收购子公司以及为子公司的运营筹措资 金过程中所产生的融资利息支出可税前全 额扣除。 海外海外海外海外 母公司母公司母公司母公司 比利时比利时比利时比利时 控股公司控股公司控股公司控股公司 欧盟欧盟欧盟欧盟 香港香港香港香港- 亚洲亚洲亚洲亚洲 瑞士瑞士瑞士瑞士 无预提所得税无预提所得税无预提所得税无预提所得税 无预提所得税无预提所得税无预提所得税无预提所得税 10
  6. 6. 6 © 2010 Deloitte Belgium as finance country • Notional interest deduction (NID) has been introduced as an “EU-proof” replacement for the Belgian coordination center regime • The scope of NID is, however, much broader – It applies to all Belgian companies and branches – Without any formalities or substance requirements – Without limitation in terms of scope of activities (service, logistics, distribution, IP holding, etc.) • Advance ruling possibility to cover e.g. transfer pricing aspects of the structure 11 © 2010 Deloitte 比利时作为财务公司所在国 • 经欧盟批准,比利时出台了虚拟利息抵扣政策,以取代原先的比利时协调中心机 制 • 然而虚拟利息抵扣政策适用范围更为广泛 – 适用于比利时境内所有的公司及分公司 – 无任何形式性要求以及实质运营要求 – 无任何业务运营范围限制(服务、物流、分销、管理知识产权资产等) • 可通过事先税务裁定确保该投资/运营架构中的各项税务待遇(如转移定价) 12
  7. 7. 7 © 2010 Deloitte Notional interest deduction • Opportunities – NID acquisition structures (double dip) – Belgian group finance / treasury center – Incentive for capital intensive investments in Belgium and allocating new activities to a Belgian entity such as intra-group financing, central procurement, factoring, cash pooling activities and equity funded cost-plus activities 13 © 2010 Deloitte 虚拟利息抵扣政策 • 纳税筹划机遇 – 运用虚拟利息抵扣政策,进行企业收购(利息双倍扣除) – 比利时集团财务中心 – 为比利时境内的资本密集型投资项目提供税收激励。由比利时公司直接承担诸如集团 财务中心、采购中心、保理中心、现金池等功能,以及以股权融资形式、以成本加成 价格取得收入的各项经营管理功能。 14
  8. 8. 8 © 2010 Deloitte Financing activities: Notional Interest Deduction • Outline – FP takes loan to equity finance Belgian Finco or contributes available cash/receivables – Belgian Finco receives interest from group affiliates • Benefits – Interest income at the level of Belgian Finco sheltered from Belgian taxation up to the level of notional interest deduction (“NID”) (but no income inclusion in FP) – NID applies automatically by law for any Belco (no ruling needed) – Belgian Finco subject to standard Belgian corporate tax and hence benefits from treaties (90) and EU directives – No Belgian withholding tax on repatriations if FP is in treaty country – FTC for potential foreign withholding tax on interest received by Belgian Finco NID: 4.473% FP Belgian Finco Interest paid by affiliates Notional interest deduction Loan (optional) Equity contribution 15 © 2010 Deloitte 财务公司: 虚拟利息抵扣(NID) • 说明说明说明说明 – 海外母公司可通过贷款资金或现有资金/应收帐款向 比利时财务公司注入权益资本 – 关联公司向比利时财务公司支付利息 • 获益获益获益获益 – 财务公司的利息收入可税前扣除虚拟利息(“NID”) (同时该税前扣除的利息收入亦不计入中国母公司的 应纳税额)。 – 任何比利时公司可自动适用虚拟利息抵扣政策(无需 另行申请税务裁定)。 – 与其他企业一样,比利时财务公司适用法律规定的 标准税率,所以该财务公司仍可享受比利时与近90 个国家和地区所缔结的税收协定的保护以及欧盟指 令的保护。 – 利润汇回到设在与比利时缔结有税收协定的国家的 母公司,免征预提所得税。 – 若比利时财务公司所收到的利息已缴纳了支付公司 所在国的预提所得税,该财务公司可申请获得相应 的外国税收抵免。 NID: 4.473% 海外海外海外海外 母公司母公司母公司母公司 比利时比利时比利时比利时 财务公司财务公司财务公司财务公司 关联公司支付的利息关联公司支付的利息关联公司支付的利息关联公司支付的利息 虚拟利息抵扣虚拟利息抵扣虚拟利息抵扣虚拟利息抵扣 贷款贷款贷款贷款 权益出资权益出资权益出资权益出资 16
  9. 9. 9 © 2010 Deloitte Tax planning opportunities NID (Some of the) issues to consider • Transfer of shares: at arm’s length conditions • Tax deductibility of interest expenses • “Thin cap” rules • Effect of share transfer on tax losses carried forward • CFC legislation 17 © 2010 Deloitte NID税收筹划机遇 (几个)值得关注的要点 • 股份转让:第三方交易原则 • 利息支出的税前列支 • 资本弱化规定 • 股份转让对以前年度结转损失的影响 • 受控外国公司规定 18
  10. 10. 10 © 2010 Deloitte Belgium as central entrepreneur country Low risk manufacturers Agents / Commissionnaires BelCo Central entrepreneur Cost plus fee Commission • Belgian “excessive accounting profits” rulings – Belgian tax law provides for a tax deduction for “excess” accounting profits – The net amount of excessive profits (which qualifies for a tax deduction) is calculated based on arm’s length principles and is the difference between • The total amount of profit potential which is transferred into Belgium (say 100); and • A normal return on the assets / activities of the Belgian principal (say 30) – The difference of 70 is treated as excess profit derived from synergies, group affiliation, etc 19 © 2010 Deloitte 比利时作为核心企业所在国 低风险生产商低风险生产商低风险生产商低风险生产商 佣金代理佣金代理佣金代理佣金代理/佣金经销商佣金经销商佣金经销商佣金经销商 比利时公司比利时公司比利时公司比利时公司 核心企业核心企业核心企业核心企业 成本加成费成本加成费成本加成费成本加成费 佣金佣金佣金佣金 • 比利时比利时比利时比利时“超额利润超额利润超额利润超额利润”裁定裁定裁定裁定 – 比利时税法允许企业税前扣除“超额利润” – 适用该抵扣政策的超额利润由下列两项的差额 计算而得 : • 由转移至比利时的盈利潜力所创造的利润 总额(如100)。 • 依据第三方交易原则,比利时应获得的正 常经营活动所得(如30)。 – 上述两者的差额70被视为由于业务操作的集 中化、协同化所产生的超额利润。 20
  11. 11. 11 © 2010 Deloitte Super deduction for patent income A new measure in favour of innovation • Legislation has been voted to exempt 80% of (deemed) royalty income from “new” patents • Maximum 6.8% effective tax rate • Applies to income from patents – Owned by BelCo further to R&D performed in Belgium or abroad (contract research) or – Acquired by or licensed by BelCo • No sector limitation • Possibility to combine with other (Belgian and / or foreign) R&d tax incentives • Income 80% tax exempt – If BelCo licenses the IP: royalty income from licensing the patented IP – If Belco uses the IP itself (or contract manufacturers): “deemed” royalty income that the company would have paid to a third party (in other words, the portion of the profits of BelCo that are generated by the intangible falls under the 80% rule) 21 © 2010 Deloitte 专利技术收入的超额课税扣减 鼓励技术创新的新政策 • 法令允许企业取得的与新”专利技术相关收入的80%享受免税待遇 • 企业实际税率为6.8% • 适用于与专利技术相关的收入 – 由比利时公司委托比利时境内或境外的合同研发单位开展研发活动,所取得的专利技术由比利 时公司持有;或 – 由比利时公司购买或取得许可使用权 • 无行业限制 • 可与(比利时本国或外国的)其他研发税收激励政策累加适用 • 收入的80%享受免税待遇 – 若比利时公司将知识产权特许个别或部分企业有偿使用:由此收取的该专利技术的特许权使用 费 – 若比利时公司由自身(或合约制造商)将该项专利技术投入生产:该公司本应支付给第三方的 (视为)专利权使用费(即该比利时公司所创造利润中与该项专利技术有关的份额可享受80% 的免税待遇) 22
  12. 12. 12 © 2010 Deloitte IP activities: Patent Income Deduction • Outline – Royalty (or deemed royalty) income earned by Belgium IPco in connection with patents is 80% tax exempt (patent income deduction – “PID”) – No cap on amount of tax exempt income – Patents should not be registered in Belgium – R&D should not necessarily take place in Belgium – Applies to self-developed and acquired patents (from related or unrelated parties) – Belco can be legal or economic owner of the patents – Combination with other incentives such as R&D tax credits, payroll tax cuts for research personnel and leniant thin cap rules ETR: 6.8% (Max) FP Belgium IPco 80% exemption Royalties 23 © 2010 Deloitte 专利技术收入的超额课税扣减 • 说明说明说明说明 ‒ 比利时公司取得特许权使用费(或视为特许权使用 费)中与专利技术相关收入的80%可免税(专利技术 收入的超额课税扣减)。 ‒ 该免税额无上限封顶。 ‒ 该专利无须注册在比利时 ‒ 研发活动不要求必须在比利时境内开展。 ‒ 该措施适用于自主开发以及收购获得的专利技术。 ‒ 比利时公司可以是该专利技术的法律拥有人或实益 拥有人。 ‒ 可与其他研发税收激励政策累加适用 ,包括研发费 用税收抵免、研发人员工资税扣减等。实际税率实际税率实际税率实际税率: 6.8% (最高最高最高最高) 海外海外海外海外 母公司母公司母公司母公司 比利时比利时比利时比利时 公司公司公司公司 80% 的专利技术收的专利技术收的专利技术收的专利技术收 入免税入免税入免税入免税 特许权使用费特许权使用费特许权使用费特许权使用费 24
  13. 13. 13 © 2010 Deloitte Foreign Co Belco LicenseeCustomers Manufacturing Plus sale of products, goods/services Belgian or foreign R&D Center Super deduction for patent income Case 1 “Self developed” Concept • Belco performs the R&D and gets a patent on R&D result • Belco manufactures the products and sells to clients • Belco also licenses the patent Comments • Cost of R&D 100% deductible • Sales proceeds of products 80% tax exempt for the portion of deemed patent income • Royalties from licensed patent 80% tax exempt 25 © 2010 Deloitte 海外海外海外海外 公司公司公司公司 比利时比利时比利时比利时 公司公司公司公司 被许可方被许可方被许可方被许可方客客客客 户户户户 负责产品负责产品负责产品负责产品////服务服务服务服务 的生产和销售的生产和销售的生产和销售的生产和销售 比利时境内比利时境内比利时境内比利时境内 或境外的或境外的或境外的或境外的 研发中心研发中心研发中心研发中心 专利技术收入的超额课税扣减 案例1“自行研发” 说明说明说明说明 • 比利时公司进行研发活动并取得专利技术 • 比利时公司负责生产和销售 • 比利时公司亦将该专利技术授予被授权人 使用 获益获益获益获益 • 研发活动的费用100%可税前列支 • 产品销售收入中视为专利技术收入份额的 80%免税 • 专利技术的特许权使用费的80%免税 26
  14. 14. 14 © 2010 Deloitte ForeignCo Belco Customers Sale of products/services Production Co Research Co Cost plus Cost plus Super deduction for patent income Case 2 “Self developed” contract research and contract manufacturing Concept • Belco outsources the R&D through contract research to Research Co and gets a patent on R&D result • Belco outsources the production through contract manufacturing to Production Co Comments • Service fees paid to Research Co and Production Co 100% deductible • Sales proceeds of products 80% tax exempt for the portion of deemed patent income 27 © 2010 Deloitte 海外海外海外海外 公司公司公司公司 比利时比利时比利时比利时 公司公司公司公司 客客客客 户户户户 销售产品销售产品销售产品销售产品////服务服务服务服务 生产生产生产生产 公司公司公司公司 研发研发研发研发 公司公司公司公司 成本加成成本加成成本加成成本加成 成本加成成本加成成本加成成本加成 专利技术收入的超额课税扣减 案例2委托外包研发公司和生产公司 说明说明说明说明 • 比利时公司通过以合约形式将研发活动委托外 包给研发公司,研发活动所创造的专利技术由 比利时公司拥有 • 比利时公司以合约形式将生产活动委托外包给 生产公司 获益获益获益获益 • 支付给研发公司和生产公司的服务费用可 100%税前列支 • 销售收入中视为与专利技术有关收入的80% 免 税 28
  15. 15. 15 © 2010 Deloitte Super deduction for patent income Case 3 “Acquired” BelCo acquires or takes license on patent Concept • Contribution or sale of patent to Belco - OR – • Grant of license on patent to Belco Consequences • 80% exemption rule applicable on “net” income (amortisation of acquired patent and license fees fall into 80% basket) • Notional interest deduction on equity created through contribution of patentBelco Royalties Contribution or sale of patent IP Co ORForeignCo 29 © 2010 Deloitte 专利技术收入的超额课税扣减 案例3通过购买或授权许可取得专利技术 说明说明说明说明 • 以专利技术入股或售出该专利技术 – 或者 – • 将专利技术特许授权给比利时公司 获益获益获益获益 • “净”收入的80%免税(扣除购买专利技 术费用的摊销,支付的特许权使用费) • 以专利技术出资所构成的权益资本可享 受虚拟利息抵扣政策 比利时比利时比利时比利时 公司公司公司公司 特许权特许权特许权特许权 使用费使用费使用费使用费 Contribution or sale of patent 知识产权知识产权知识产权知识产权 公司公司公司公司 或者或者或者或者 海外海外海外海外 公司公司公司公司 30
  16. 16. 16 © 2010 Deloitte • Investment deduction – Increased investment deduction available for investments in R&D and patents – R&D must relate to new products and/or future technologies without any adverse environmental effects or minimizing the environmental consequences – Applies to tangible assets and intangible assets: • Newly acquired or produced assets • Professionally used in Belgium • Depreciated over minimum 3 years – Rates for tax year 2009 • One shot investment deduction = 13.5%; Spread investment deduction = 20.5% – Transferable (subject to certain limitations) but not refundable – Not reflected in EBIT Other Belgian (R&D) incentives Investment deduction / R&D credit 31 © 2010 Deloitte • 投资抵扣 – 投资于研发活动和专利技术的费用可享受投资抵扣 – 研发活动需涉及新产品和/或未来的技术的开发,不会对环境造成负面影响,或者将 对环境造成的影响降到最低 – 适用于有形或者无形的资产: • 新购买/生产的资产 • 在比利时专业使用 • 折旧年限至少为3年 – 2009纳税年度的抵扣额度 • 一次性投资的抵扣额=13.5%; 长期投资的抵扣额=20.5% – (满足一定条件下)可结转,但不可退还 – 不在息税前利润中体现 其他研发税收激励政策 投资抵扣/研发成本税务抵减 32
  17. 17. 17 © 2010 Deloitte 其他研发税收激励政策 投资抵扣/研发成本税务抵减 • Tax credit for R&D – As of tax year 2007, investments qualifying for increased investment deduction for R&D or patents can benefit from a tax credit – Irrevocable choice – Amount of the tax credit (for tax year 2009) • One shot credit = investment x 33.99% x 13.5%; • Spread credit = depreciation x 33.99% x 20.5% – Excess tax credit can be carried forward for 5 consecutive years (subject to certain limitations) – Refundable if not credited within 5 consecutive taxable years – Reflected in EBIT 33 © 2010 Deloitte 其他研发税收激励政策 投资抵扣/研发成本税务抵减 • 研发成本税务抵减 – 自2007年纳税年度起,与研发或专利技术相关的投资可选择享受投资抵扣,或选择 税务抵减 – 一旦选定, 不可撤销 – 税务抵减额(2009年纳税年度) • 一次性投资的税务抵减额= 投资额x 33.99% x 13.5%; • 长期投资的税务抵减额= 折旧x 33.99% x 20.5% – 盈余的税务抵减额可向以后年度结转5年(需满足一定的条件) – 若后续5年都未能使用该税务抵减,可申请退回 – 反映在息税前利润中 34
  18. 18. 18 © 2010 Deloitte Taxation of Chinese expatriates • Aim: lower the salary cost for the employer • How: two major benefits: – Tax-free allowances: € 11.250/€ 29.750 – Travel exclusion for foreign business trips: Taxable = Belgian days total working days • Straight forward application conditions 35 © 2010 Deloitte 外派中国员工的税收 • 目标: 降低公司的雇佣成本 • 方案: 两项主要减免税优惠 – 免税额: €11.250/ € 29.750 – 海外差旅期间扣除: 应纳税额 = 比利时工作期间 总工作期间 • 简洁明了的申请条件 36
  19. 19. 19 © 2010 Deloitte Example Assumptions • Data: married + 2 children • Gross yearly income: € 200.000 • Business travel 35% • HQ: deductions up to € 29.750 37 © 2010 Deloitte 范例 假设前提假设前提假设前提假设前提 • 资料: 已婚 + 2名子女 • 年税前收入: € 200.000 • 商务差旅 35% • 高层次雇员: 税前扣除上限至 € 29.750 38
  20. 20. 20 © 2010 Deloitte Example (A) - (B)Net salary (B)Belgian income taxes Taxable Less: travel exclusion Less: social security contributions Less: tax-free allowances (A)Gross salary Total tax and social security burden on gross salary 23% 154.053 - 45.947 110.662 -59.588 0 -29.750 200.000 (all amounts are in €) 39 © 2010 Deloitte 范例范例范例范例 (A) - (B)税后工税后工税后工税后工资资资资 (B)比利比利比利比利时时时时个人所得税个人所得税个人所得税个人所得税 应纳应纳应纳应纳税收入税收入税收入税收入 减减减减: 差旅扣除差旅扣除差旅扣除差旅扣除 减减减减: 社会保障支出社会保障支出社会保障支出社会保障支出 减减减减: 免税免税免税免税额额额额 (A)税前工税前工税前工税前工资资资资 该该该该名外派中国名外派中国名外派中国名外派中国员员员员工的比利工的比利工的比利工的比利时时时时个人所得税个人所得税个人所得税个人所得税总总总总体税体税体税体税负负负负 23% 154.053 - 45.947 110.662 -59.588 0 -29.750 200.000 (所有数所有数所有数所有数额额额额均以欧元均以欧元均以欧元均以欧元为单为单为单为单位位位位) 40
  21. 21. 21 © 2010 Deloitte 0 25.000 50.000 75.000 100.000 125.000 150.000 175.000 200.000 225.000 250.000 275.000 300.000 Belgium Spain Germany TheNetherlands UK Luxembourg Ireland France Italy Salary burden Secondment status Net salary € 100.000 Tax free allowance € 29.750 ▪Net income, car & school fees ▪Income taxes ▪Soc Sec 41 © 2010 Deloitte 工工工工资资资资税税税税负负负负 外派税务身份外派税务身份外派税务身份外派税务身份 税后工资 € 100.000 免税额 € 29.750 ▪税后工资,汽车& 学费 ▪个人所得税 ▪社会保险 42
  22. 22. 22 © 2010 Deloitte Disclaimer These materials and the information contained herein are provided by Deloitte Touche Tohmatsu and are intended to provide general information on a particular subject or subjects and are not an exhaustive treatment of such subject(s). Accordingly, the information in these materials is not intended to constitute accounting, tax, legal, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect you or your business. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser. © 2010 Deloitte

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