The articles have originally been published in

Dear reader,

Admittedly, people do not come to Brussels for the wonderful climate. And yet, many foreigners who come here tolive and work often never want to leave.We explain why in this magazine. Our journalists sought and found 11 goodreasons tomove to Belgium. Because, yes it’s true, this country has a lotmore to offer than just beer, waffles and cho-colate…Belgium is located in the heart of Europe, unemployment in Flanders is currently at an all-time low andmanycompanies are waiting impatiently for your talent. This English edition of Vacature was created especially foryou, with information about our labour market and, of course, Belgian job openings for international talent.See you soon in Belgium?

Marian KinEditor in chiefVacature

11XBESTOFBELGIUM

1X Live for nextto nothing

2X Fine and copiousdining

3X Small player,international role

4X No problems withbureaucracy

5X The ultimatelanguage supermarket

6X Even the partnerhas work in no time

7X The land of teasingtaxes

8X To London today,Paris tomorrow

9X Home in the world,at an internationalschool

10X Patient-friendlyhealthcare

11X The Eldorado of culture

www.vlerick.com

Vlerick kindly callsyour attention to

this special featureon Belgium!

2 Vacature

Brussels is a relatively cheap city forexpats, such is the conclusion of a studyconducted by ECA International consul-tants. Last year, the monthly rent for an80m2 two bedroom apartment was 990euro including taxes. Brussels ended upsharing 20th place with Helsinki in the

list of Europe’s 36 most expensive citiescompiled by ECA International.Worldwide, the capital came in at 48thout of 92. Brussels is therefore somewhe-re in themiddle of the rankings. The aver-age rental price in Europe, according tothe study, is 1150 euro per month, 15%higher than in the Belgian capital. The

most expensive city in Europe is London(2508 euro per month) followed byMoscow (2383 euro per month). Rentalproperties in both cities are 2.5 times asexpensive as inBrussels. The average ren-tal price for a similar apartment in Pariscosts 1650 euro (third most expensive

in Europe) andin Amsterdam1500 euro(sixth mostexpensive inEurope). The

Belgian capital is at approximately thesame level, in terms of cost price for a ren-tal apartment, as Zürich, Rotterdam,Barcelona and Frankfurt. The mostexpensive city in the world for renting anapartment is Tokyo (2707 euro permonth).Brussels and Belgium are also below the

1. Buying a house in Brussels is alsoa good and reliable investment.

COST OFLIVING

Living inBrussels,half as cheapas London

11XBEST OF BELGIUM3Vacature

Rental and real estate prices in Belgium are low comparedwith other countries. Belgium is also one of the cheapercountries for buying real estate.

European average when it comes tobuying a house or apartment, as demon-strated by a study conducted by real esta-te agents, ERA Europe in 2006. InEurope, Belgium is one of the cheapercountries for buying real estate. Countriessuch as France, Great Britain, theNetherlands, Spain and Ireland are allmore expensive than Belgium. Even oncomparison with the capitals, Belgiumscores well: only Berlin is cheaper thanBrussels. Worth noting: house prices inBelgium rose in 2006 and the first half of2007 by some 18.7%. Nonetheless, it isexpected that housing prices will not goup as quickly in 2008. For the first half ofthis year, the growth rate was a mere8.1% (as per the Federal Department ofFinance, Small Business, Commerce andEnergy). In addition, there is also a certainreal estate bubble which, according to

figures from international real estateagents Knight Frank, is causing pricedrops in Denmark (-9.6%), Great Britain(-3.9%), Germany (-2.5%) and Ireland(-8.1%). Those who regard buying ahouse as an investment consider theBrussels real estate market to be a goodinvestment. According to the study‘Emerging Trends in Real-Estate–Europe2008’ by PricewaterhouseCoopers, realestate in Brussels is a safe investmentthat is not prone to heavy fluctuations.500 real estate experts from 27 countriesranked Brussels as the 14th most advan-tageous place for investing in real estate.

CHEAP COST OF LIVINGAlthough Brussels is smack in themiddle of Western Europe, a regionthat rates pretty highly when it comesto cost of living, life here is not all as

expensive it would seem. In the list ofcities with the highest cost of livingcompiled by Mercer consultants inMarch this year, Brussels comes in atjust 39th overall. Brussels did, howe-ver, climb five places on Mercer’s listcompared with the same time lastyear. One of the reasons for this wasthe weak US dollar and the strongeuro. Cities are ranked against NewYork as the standard with an index of100. Compared with that point ofreference, Brussels’ cost index weig-hed in at just 92.9. The most expensi-ve city in the world is Moscow (142.4),followed by Tokyo (127), London(125) and Oslo (118.3). A host ofother, similar European cities aremore expensive to live in thanBrussels, including Rome (103.9),Milan (111.3), Zürich (112.7), Geneva

(115.8), Paris (109.4), Dublin (103.9),Amsterdam (97) and Madrid (96.7).

Yvonne Traber from Mercer, about thestudy: “The traditionally expensive citiesare still to be found in Western Europeand Asia. It is mainly the low exchangerate of the dollar and the strength of theeuro that are behind the shifts in relationto last year. The study confirms that thecost of living is going up, predominantlyin response to rising food and petrolprices, although the increase is notuniformly felt everywhere you go. That’sbecause there have also been decreasesin the price of electricals and otherconsumer goods.” The study takes intoaccount the cost price of more than 200products and services (housing,transport, food, clothing, entertain-ment, etc.).

textDominique SoenenesphotosTom Daenens, Michel Wiegandt,Corbis, Ultima Vez

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4 Vacature

As an expat, while deciding to cometo Belgium, we envisage a smallcountry in thewest of Europewith apopulation of approximately 10million that has a short historystarting as a kingdom in 1830.Before that, this country has beena part of the Roman Empire,Germany, France, Spain and alsoHolland. We can trace theimpressions of all these culturesinvading Belgium. Belgian foodand cuisine is not an exceptionto that which has starteddeveloping its own style only inthe 19th century. And still, forme it is difficult to define thereal Belgian cuisine because allregions in Belgium have theirown traditions and recipes. Onething distinguishing Belgium isthat it is a country of big cuisinerather than fine cuisine.While talking of Belgian cuisine, Icannot start from any other fooditem than the ‘French’ fries, whichthe Belgians invented and whichare extremely popular and tasty.Theyare called frieten inFlemishorfrites in French. The best place toenjoy Belgian frites is at a Frenchfries stand which is usually strategi-cally placed in busy squares.Most of the traditional mealsat home or in restaurants are com-posed of meat (or eventually sea-food), warm or cold vegetables,boiled potatoes and sauce. Almost allrestaurants provide a fair number ofvegetarian meals in their menu as well.

What I like about Belgians is that theylike cooking and eating and they tend toput plenty of time, effort and also moneyin it. People are invited at home for adinner evening or they go together to arestaurant to spend the evening there.Of course as Belgians like cooking andeating, I found plenty of very typicaldishes and recipes. Remembering theirnames has always been a tough task forme but one cannot forget to relish theirtaste. These are some of the most popu-lar ones I could find in almost every res-taurant: stoofvleesmet frieten (porkmeatcooked in dark beer, served with a brownsauce and french fries), hesperolletjes(warmham rollswith cooked chicory andcheese sauce), waterzooi (pieces ofchicken meat cooked together withvegetables and potatoes in a whitesauce), hutsepot (vegetables and pota-toes cooked together, served with saus-ages or porkmeat). Brussels sprout ismyfavorite which is also typical for Belgium.These are a kindof small green cabbages,first cooked in water and afterwards inbutter or margarine.Not to forget the real Belgian artillerymeant to conquer peoples’ hearts.Belgium is really famous because of it’slarge collection of artisanal beers.Whereas in Germany, Holland andFrance and other European countries, Icould find a couple of beers only most ofthem just pils beer with an alcohol per-centage of 4 to 5%. In Belgium you havethousands of beers, in all tastes, colorsand strengths, varying between 4 and20%. I noticed that most Belgians preferbeer to wine and tend also to enjoy beertogether with hot meals instead of thetypically white or red wines like peopleusually do in France. Some of the verypopular and nice Belgian beers I enjoyedare: Stella, Jupiler, Leffe, Duvel, Geuze,Kriek, andWitteke.Appreciating the sweetness of Belgianpeople, the famous Belgian chocolateand pralines, cakes and sweets havebecome a kind of my weakness. Belgian

chocolates are controlled by governmentto see if enoughpure cacaoandbutter areused for making it. Belgians distinguishmelkchocolade (with fewer cacaos andmore cream) and fondant or volle choco-lade (with more cacaos and less cream).Overall, I would say I find Belgian cuisinerich and modest which has the capacityto assimilate and accommodate the foodlovers from across the globe.

Belgiumalsoexcelsingastronomy

That Belgian food ismore big cui-sine than fine cuisine, as theIndian expatNirmanArora puts itabove, applies first and foremostto the country’s traditional fare.Fine cuisine, however, abounds inthe country’s many gastronomicrestaurants. Belgium offers ahuge range of eating experienceswith a dominant emphasis onvery good French, Italian andlocal cuisine. It enjoys an interna-tional culinary reputation andboasts several restaurants withone or more prestigious Michelinstars. Comparedwith theNether-lands, Belgium has a largernumber of restaurants with oneMichelin star (78 in Belgium vs.64 in the Netherlands) despitehaving a smaller population. (DS)

Three stars: De Karmeliet(Bruges), Hof van Cleve(Kruishoutem)Two stars: Bruneau (Bruges),Clos St-Denis (Kortessem),Comme Chez Soi (Brussels),Hostellerie Sint-Nicolas (Ypres),Hostellerie Le Fox (De Panne),Pastorale (Rumst), Sea GrillRadisson SAS (Brussels), ’tMolentje (Zeebrugge), ’t Zilte(Mol)

He describes the Belgian cuisine as rich and modest.Indian expat Nirman Arora, academic assistant at theuniversity of Ghent, is a food lover with a specialweakness for Belgian chocolate, beers and sprout.

2.ColumnCUISINE

textNirman Arora

“Belgians put plenty of time, effortand money in cooking and eating”

11 XBEST OF BELGIUM5Vacature

Admittedly, Belgium is not all that wellknown wherever you go but Brussels is aname that rings a bell with most people. Thereason is simple: Brussels is the institutionalcapital of Europe and also plays host toNATO’s European headquarters. The reason

for this international presence lies inBrussels’ specific advantages and, by exten-sion, those of Belgium: namely its centrallocation in Europe, the fact that it is a multi-lingual country, its pro-European legislation,the presence of different cultures and thepopulation mix. Alongside NATO, Brusselsis also home to: the permanent representati-ves of the Commission and the Council ofthe European Union, the General Staff of theSupreme Headquarters Allied PowersEurope (SHAPE), the Benelux secretariat,the diplomatic corps of non-EU and non-NATO member states, embassies, interna-tional press (there are 800 foreign journalistsworking in Belgium on a permanent basis),lobby groups, visitors, experts and speakersand international banks. Around 3% of thepopulation of Brussels are public servants atthe European Union. If interns, tempingstaff, freelance interpreters, lobbyists,regional representatives, press services andtheir families are included, the figure is more

like 10% or 105.000 people. In total,around one third of the inhabitants of theBrussels Capital Region are from abroad orof foreign origin.In addition to European and other politicalinstitutions, a large number of international

companies also have a presence inBrussels. One of the indicators ofinternational presence and forinternationalization is theTransnationality Index, compiledby Unctad (United Nations onTrade and Development). For theyear 2000, Belgium occupied first

place worldwide with an index of 75.6%.Neighbouring countries, i.e., theNetherlands (33.7%), Germany (slightly

below 20%) and France (a little over 10%),are a long way below that figure (source:Unctad, World Invest Report, 2003). It is also striking that the technology sec-tor is very well represented in and aroundthe capital city. According to recent datafrom Agoria, the technology industry fede-ration, 2 in 3 companies and 90% of thejobs in this sector in Brussels are in thehands of foreign companies. These figuresare very high compared with other sectors:1 in 10 companies and 40% of employ-ment are in the hands of internationalcompanies. Especially technology compa-nies from neighbouring France, theNetherlands and Germany see the advan-tages of Brussels according to Agoria.

Belgium is a small country, but with the presence of international institutions such asNATO and the European Commission, not to mention a whole series of internationalcompanies, it is also the home base of a large international community.

All the world at home

in Belgium

One in ten companies in Brussels comes fromoutside the country.

3.INTER -NATIONALCENTRE

6 Vacature

There is a good reason why compa-nies in Belgium seldom have causeto complain about the proceduresfor attracting foreign employees: thecountry has one of the fastest andmost flexible procedures in Europe.“To start with, Belgium is moreflexible towards qualified personnelthan our neighbours,” explains JosBarbé, Head of the Department forMigration in Flanders. “The salarycriterion for qualified personnel inBelgium is 34 261 euro per annum,both for seconded employees and

employees of a Belgian company ordivision. In the neighbouring coun-tries, the salary barrier is higher. Butthat is not the only advantageouscondition. Since 2003, expats canacquire a labour card for any profes-sion. That is not the case in mostEuropean countries.” Belgium is,moreover, the fastest country whenit comes to issuing worker’s permitsand labour cards. Barbé: “On avera-

ge, it takes less than 10 to 15 wor-king days before the permit is issuedto the employer and the labour cardis sent to the commune. In somecases, the approval period is evenshorter. For employees in bottleneck professions, the proceduretakes just five days.”

COMPANIES DO THE ADMINISTRATIONThe procedure is very simple forforeign employees. Jos Barbé: “Itis up to the company to complete

and file all the forms which inclu-de an application form, theemployment contract, degree andmedical certificate, required todetermine the applicant’s fitnessfor work. In the case of applica-tions for extensions, salary slipsare also requested to ensure thatthe engagement in question hasbeen carried out correctly.”The flexibility of the procedure is

also felt in other areas. “Once aforeign employee receives a labourcard from us and takes it to theBelgian embassy abroad, the latteris able to issue a residency permitimmediately. Qualified employeescan then register at the communein which they live with their resid-ency permit and labour card. Thelabour card is therefore the basisfor the provision of a residencypermit.”For a number of categories offoreign employees, the procedurewas made even simpler in October2007 when the labour card wasabolished. This applies to scientificresearchers who come to Belgiumin the framework of a guest arran-gement with a recognized researchinstitution and earn a minimum of34 261 euro per annum, managersof international subsidiaries whocome to work at the company’sheadquarters and earn more than57 162 euro per annum or employ-ees who come to follow a course,test prototypes or conduct certain(urgent) repair work. For employeeswho come to follow a course, thelength of time is limited to threecalendar months, for the testing ofprototypes, an exemption appliesof maximum four weeks per calen-

dar year and for urgent repairworks, maximum five days permonth. If the course is longer thanthree months, the employer canstill make use of the rapid procedu-re for acquiring a labour card B.Employees who qualify for anexemption from the labour card canapply for a visa from their Belgianembassy on the basis of their rele-vant documents – employmentcontract for managers and otheremployees, guest invitation forscientific researchers, etc.

TEMPORARY ASSIGNMENTAs of May this year, there is a fur -ther simplification of the procedurein force for certain foreign employ-ees. For companies registered inanother member state of theEuropean Union, it has becomeeasier to second non-EU employeesto Belgium for a temporary assign-ment. A Moroccan employee wor-king for a French constructioncompany in France, for instance,can be seconded to Belgium imme-diately after his recruitment. In thiscase, the employee must have aFrench residency permit valid for atleast the duration of the works inBelgium and have an employmentcontract in France.

In Belgium, foreign employees are issued with a worker’s permit and labour card within ten to fifteen days. As such, the country has one of the fastest and most flexible procedures in Europe.

A labour card after just 10 days

“Employees in bottle neck professions are given a labour cardwithin five days.”Jos Barbé, Head of Department Migration in Flanders

4.WORKINGPERMIT

11 XBEST OF BELGIUM7Vacature

4.5.As inhabitants of a small country with no fewer thanthree official state languages (Dutch, French andGerman), Belgians are driven by necessity to demon-strate better language skills than inhabitants of theirlarger neighbours. According to the Eurobarometer ofFebruary 2006 which included a sur-vey of language skills of inhabitants ofthe European Union, 74% of theBelgian population speaks at least one‘foreign’ language. The Europeanaverage is 56%. 67% of Belgians speak at least twoforeign languages, which is the official objective of theEuropean Union for every European inhabitant. In thatregard, Belgium is in fifth place in Europe. 53% ofBelgians even claim to speak three foreign languages.Note: these figures represent what the inhabitantsthemselves think about their language skills, which

does not always correspond with reality. It is worthnoting that in the European Union, there are sevencountries where the majority of the population doesnot speak a single foreign language (Ireland, GreatBritain, Italy, Portugal, Hungary, Spain and Romania).

In Belgium, only 26% of the population does notspeak a single foreign language. The survey also reveals that 56% of the inhabitants of Belgium speakDutch as their mother tongue, 38% are French-speaking, 0.4% German and 8% other languages.(Because more than one answer to the question waspossible, the total is slightly above 100%.)

1 in 2 Belgians speak 3 ‘foreign’ languages

Only 26% of Belgians do not speak a single foreign language.

... native language not included

EnglishFrench

German

Dutch

Spanish

ItalianArabic

HOW MANY BELGIANS SPEAK...

Source: Eurobarometer 243

59%59%48%48%

27%27%59%48%

27%

15%15%

6%6%

3%3%1%1%

15%

6%

3%1%

The Belgians’ language skills differ depending on the region. From a survey conducted by the research bureau Inra on behalf of the European Commission, it appears that 59% of Flemish speak French and 52% of them speak English. Among the Walloons, only 19% speak Dutch and 17% English. General language skills in Brussels, however, are closer to those of Flanders.

Dutch (70%)

French (75%)

German (10%)

English (40%)

Italian (5%)

Spanish (1%)

FLEMISH SPEAK BETTER ENGLISH THAN WALLOONS

Source: Research Bureau Inra, 2001

WalloniaBrussels

Language skillsin Flanders

99% 19%

99%

11%

17%

10%

2%

5%

5%

42%

3%

96%59%

59%

11%

52%

2%

1%

99% 19%

99%

11%

17%

10%

2%

5%

5%

42%

3%

96%59%

59%

11%

52%

2%

1%

(%) and = total for Belgium

Belgians are proud of their language skills. Three quarters of the population speak at least one foreign language. A slightly smaller percentage can express themselves fluently in at least two foreign languages. Handy, if you are coming to Belgium to live and work. LANGUAGE

SKILLS

8 Vacature

French native Stéphan Boerhof ended up inBelgium last year. “My husband works for NissanEurope and was offered a management position inAntwerp. I worked in the communications depart-ment of the same company but I was playing withthe idea of doing something different for a longtime. I had a university degree in AppliedLanguages but I was most interested in beauty.Immediately after arriving in Belgium, I followed acourse to become a beauty specialist. Net Expatthen helped me find a new job. I now work at abeauty institute in Leuven but from October I willmanage a spa.”

Partners of expats in Belgium can get a labourcard for any profession. Were you attracted tothe idea of coming to Belgium?Stéphan Boerhof: “Absolutely not. I had alreadycome to Brussels a couple of times because of myjob at Nissan and I didn’t like it at all. I thoughtBrussels was dirty, old-fashioned and depressing.Since then, however, my experience has been com-pletely different. I have a lot to thank Belgium for.In France I may never have found the motivation tochange track professionally. I wanted to find a newjob within a year and I’ve succeeded.”

Did your husband’s company help you findwork?“Yes. They put me in touch with Net Expat whichhelped me find a job in Belgium. Financially, thatwas extremely helpful. For large companies, it is

fairly common practice to help partners find a job.Only normal, in my opinion, because the partner’sability to find work is a determining factor in thesuccess of the expat adventure. In the end, it’s quite

a sacrifice: you leave everything behind for yourhusband and your husband’s company. It’s onlyright that there is something in return.”

You speak English, French and Dutch. Withthose skills you could probably have foundwork easily without Net Expat?“Yes, but I was looking for a very specific job in thebeauty sector which isn’t that easy. Moreover, thereare a whole host of issues you’re not aware of as aforeigner: you don’t know how best to write anapplication letter, what you can expect at a jobinterview, how to compile a CV, etc.”

Is it easy to find work as a partner of an expat?“Relatively easy, especially if you’re looking in andaround Brussels. My experience is that you can getfar with English here. In the Netherlands, however,you really do have to speak Dutch.”

French native Stéphan Boerhof came to Belgium a year ago in thewake of her Dutch husband. Originally against her better judge-ment because she thought Belgium was grey and boring. But afterone year, she has a wholly different outlook on things. Thanks tothe flexible labour card for partners of expats, she had the chanceto give her career a whole new direction.

A job for partners within 17 weeks

“You can get far withEnglish here.”French native Stéphan Boerhof followed her husband to Belgium

“On average, around 40% of the part-ners of expats seek employment intheir new country of residence,” saysAlain Verstandig from Net Expat, asupport bureau that works for com-panies with expatriate employees.Net Expat helps partners compile arealistic ‘partner professional plan’,tests the partner’s skills and know-ledge, inquires into personal objecti-ves, provides specific training forapplying for jobs, negotiating and networking and helps with job selec-tion on the local market. “Net Expat finds work for 82% of suchpartners within a period of 17 weeks.In Belgium, the opportunities aresomewhat broader than in mostother countries because English isusually sufficient.” There are alsoadvantages for partners of expatswho seek employment: they someti-mes have a very specific profile that isin demand among certain compa-nies. “The wife of an Indian expat, forinstance, was hired by a multi -national in order to develop the Indianmarket. In any case, the jobs partnersof expats are given, are often project-related, usually for a period of two tothree years. They are often jobs atmanagement level – from juniormanager to higher – because they aretypically well qualified.”

Net Expat helps partners to find a job

6.French native Stéphan Boerhof followed her husband to Belgium:“It is easy to find work here, especially if you are looking in and around Brussels.”

PARTNERS AT WORK

11 XBEST OF BELGIUM

7.

9Vacature

French native Stéphan Boerhof followed her husband to Belgium:“It is easy to find work here, especially if you are looking in and around Brussels.”

Belgium is not necessarily so expensive when it comes to taxes, even thoughinternational comparisons paint a different picture. Foreign managers secondedto Belgium can, for example, profit from special tax conditions. “Belgiumregards managers and specialized personnel who are seconded to Belgium on atemporary basis as non-residents, even if they actually live here”, explains attor-ney Luc Vanheeswijck, specialized in taxation for foreign managers. “As a result,they are not taxed in Belgium on income from capital held abroad nor on inco-

In terms of taxation, Belgium does not quitestand out from other countries from an interna-tional perspective. However, for foreignmanagers, scientific researchers and specializedpersonnel, there are attractive conditions.

Belgian taxes attractive forexpats

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TAXES

11 XBEST OF BELGIUM

10 Vacature

Belgium is located in one of the mostdensely populated and most com-mercial regions of the world. It is anintegral part of the ‘Blue Banana’megalopolis (also known as the‘Grande Région’), a multinationalEuropean metropolis of more than 85 million inhabitants constitutingthe centre of Europe in terms of economy, innovation and power. Theregion spans from Liverpool via

London and Belgium across to theGerman Ruhr region and down to thenorth of Italy. The megalopolis repre-sents two thirds of Europe’s GDP.The region contains four of theworld’s ten largest airports (LondonHeathrow, Charles de Gaulle Paris,Frankfurt am Main and Amsterdam-Schiphol). It also plays host to manyinternational institutions such asthe International Court of Justice

From Belgium, the rest of Europe is within easyreach. Belgium’s location is the country’s biggestsingle asset.

To London, Paris and Amsterdam

in no timeme earned from work done outside Belgium. Theyare only taxed on income paid for work carried outin Belgium, at the same rate as regular Belgian residents. It is normally the case that everyone who resides in Belgium is taxed on their global income.”In addition, Belgium offers the advantage, compa-red with other countries, that the term ‘temporary’is not further specified in the legislation. Contrary tothe Netherlands, for instance, where the temporarynature of the secondment is limited to five years.“This legislation, moreover, not only applies tomanagers but also to personnel who cannot easilybe hired in Belgium. In such cases, the employermust provide evidence that this condition has beenmet. Alongside managers and specialized person-nel, the legislation applies to directors and scientificresearchers.”The special tax conditions also have another impor-tant benefit, explains Luc Vanheeswijck. “It is assu-med that working in Belgium entails certain extracosts. A part of these costs are borne by the

employer, the so-called ‘costs inherent to theemployer’. This part of the costs is also consideredtax-exempt. It includes such costs as education,annual travel to the country of origin, the differencein housing costs between both countries, the diffe-rence in cost of living and the difference in taxationrates. The latter is highly significant. If you comefrom a country where the rate of income tax is 35%and you go to a country where it is 50%, then youpay 15% more tax. Employers may reimburse theemployee this difference free of tax.”“But, there is a but: the amount of ‘costs inherent tothe employer’ is not unlimited,” says Vanheeswijck.“The legislation makes a distinction between one-off costs such as relocation costs, furnishing costs,etc. where there is no limit. There is, however, a capplaced on the tax-exempt reimbursement of costssuch as housing and general living costs. The maxi-mum amount is 11 250 euro, with the exception ofeducation costs which are unlimited. There is also aspecial rule for supervising employees of audit andcoordination offices (headquarters) and scientificresearch centres or laboratories: for them the limit is29 750 euro.”

“Managers, scientistsand specialists areonly taxed on work carried out inBelgium.”Luc Vanheeswijck, an attorney specialized in taxation for foreignmanagers

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11 XBEST OF BELGIUM11Vacature

Belgium, where internationalschools feel athome

9.Belgium plays host to a large numberof international schools. This isthanks to the presence of severalinternational institutions and multi-nationals which account for the capi-tal’s largely international community.Of the approximately 35 internatio -nal schools and educational institutions across the country, nofewer than 27 schools, colleges anduniversities are located in Brussels.The lion’s share of these is aimed atchildren and teenagers between 3and 18 years (pre-school, primaryand secondary education). The lan-guage of instruction in the majority ofthe schools is English. Some schoolsalso offer the opportunity for smallergroups to follow classes in other languages (German, Spanish, Portuguese,

etc.). In addition, there are specificschools for specific nationalities suchas the Japanese School of Brussels,the Scandinavian School of Brussels,the Lycée Français Jean Monnet, theBritish School of Brussels, theBrussels American School and theInternationale Deutsche Schule. Thelatter offer curricula which followthat of the country of origin. None ofthese international schools is subsi-dized by the Belgian government,with the exception of the EcoleInternationale Le Verseau in Bierges(in Waver, near Brussels). Thismeans that the yearly tuition fees atthese schools can be fairly high,depending on the age of the student(on average between 5,000 euro and20,000 euro).

(The Hague), the capital of the EU(Brussels), the headquarters of theEuropean Central Bank (Frankfurtam Main) and the headquarters ofEuropol (The Hague). This multina-tional region is also renowned forits international culture, entertain-ment and fashion.From Belgium, all major cities inthe region are within easy reach byair or high speed train. The variousHST lines whisk you from Brussels

to Paris, London and Amsterdam injust 1h22, 1h51 and 2h44 respecti-vely. Two large airports (Brussels-Zaventem and Brussels South(Charleroi)) and a number of smal-

ler airports (Liege, Deurne andOstend) account for a large numberof air connections. Brussels Airport(Zaventem) has scored the highestaccolades in Europe for punctualityfor several years running (source:Association of European Airlines). Belgium’s prime location is combi-ned with highly developed trans-port infrastructure from ports andrailways to waterways and motor-ways. It has an extensive road

network, the seconddensest in Europe.A large number ofmultinationals havea European LogisticsDistribution Centre(ELD) in Belgium asa result of the loca-tion and local logis-

tics expertise. According to figuresof the Federal Department forMobility and Transport, there weremore than 450 ELDs in Belgium in 2006.

8.The various HST lines whiskyou from Brussels to Paris,London and Amsterdam injust 1h22, 1h51 and 2h44respectively.

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LOCATION EDUCATION

12

The International School of Brussels (ISB)is proud of its location. Understandably sobecause it lies within the borders of the for-mer hunting grounds and the accompa-nying castle in the green surrounds ofWatermaal-Bosvoorde. ISB, aimed atchildren and teenagers between 2.5 and 18years of age, used to be primarily based onAmerican curricula. “The ISB was foundedin 1951 by Americans who wanted to stay inEurope after the war”, explains the school’sprincipal Kevin Bartlett. “The approach isdifferent now, although there are still traces

of those American roots: we are the onlyinternational school in Belgium that playsAmerican Football and we have a very well-developed sports programme. Fieldingsome 60 teams, the ISB also has the largestathletics programme of all internationalschools in Europe. We also enjoy partner -ships with other institutions such asHarvard University.”The school is primarily aimed at children ofemployees and managers from the interna-tional corporate world but also for childrenof non-EU diplomats. European diplomats

typically make use of the European Schoolwhich is virtually free of charge. At thebeginning of the new school year, ISB had atotal of 1500 pupils. Approximately onequarter of that figure is American. “Theirparents are employees of American compa-nies based in Brussels. Apart from a gro-wing number of Asian pupils, the numberof Belgian, Dutch and French pupils is alsoon the rise. Belgian children come herebecause they wish to follow an internatio naleducation or because they want to furthertheir studies or work abroad. In any case,

our doors are open to everyone, includingthe handicapped and those with learningdifficulties.” The International School of Brussels hasmade technology one of its chief wea-pons. The school has been transformedinto a WiFi zone and all students areequipped with a tablet pc. “They’ve beengiven even newer models than we have”,laughs Bartlett. “They are a handy way forus to communicate with the students andit gives them a head start in working with computers.”

The International School of Brussels, nestled on the edge of the capital, is one of the largest and oldestinternational schools in Belgium. Under the motto ‘Everyone included, everyone challenged, everyo-ne successful’, the private school can lay claim to some 70 different nationalities under its wing.

70 nationalities at the desks of theInternational School of Brussels

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Belgian legislation distinguishes two cate-gories of foreign employees: secondedemployees, who come to Belgium on a tem-porary basis, remain in the employ of thecompany in the country of origin and whoremain insured there and expatriateemployees who work for the Belgian divi-sion of a company. “Employees of the lattercategory have a right to Belgian social secu-rity. They pay social security contributionslike all Belgian employees and have fullaccess to the benefits of the Belgian health-care system”, says Bruno De Pauw of theInternational Agreements directorate of theNational Office for Social Security. “In principle, foreign employees of the firstcategory, namely seconded employees witha temporary assignment do not have accessto Belgian social security. An exception tothis are employees originating from one ofthe countries of the European EconomicZone (the European Union of 27 countriesplus Iceland, Liechtenstein, Norway and

Switzerland). These employees combine thetwo systems: they pay contributions in theirhomeland but have access to the necessarymedical care in Belgium. Because Belgiumhas a very well developed healthcare sys-tem, this is often a very advantageous situ-ation for employees. They pay the lowercontributions of their home country butenjoy the broad coverage of the Belgian system.”Seconded employees from outside the EUfall, in principle, outside the safety net of theBelgian healthcare system. In principle, thatis, because there are bilateral agreementsbetween Belgium and certain countriesoutside the EU which, among others, coverhealthcare. “There are bilateral agreementswith countries with which Belgium hasgood economic relations and where there isa large volume of employee movements,such as the United States. However, not allbilateral agreements include rules relatingto healthcare.” Where there is no bilateral

Belgium offers very high standards of healthcare,which foreign employees can enjoy to the full. Or atleast in some cases.

Social security:mainly theemployer pays

11 X BEST OF BELGIUM

The International School of Brussels has made tech-nology one of its chief weapons. The school has beentransformed into a WiFi zone and all students areequipped with a tablet pc.

Among the 1.500 pupils of ISB is the 17 year old NicoleReichert from Brazil. She lives in Kraainem with herparents for three and a half years now. Her father works forthe Belgian-Brazilian brewing company, Inbev.“ In the

beginning it was very difficult. But in an internationalschool like this it’s easier to find your feet.”Fellow student, Billy Muirhead (16) from the USA: “Youend up in an international group here which broadens yourperspective on things. That’s something I’ll always carrywith me.”

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“I wanted to come herebecause of the extensivesport programme andbecause I can speakPortuguese here.”17-year old Brazilian, Nicole Reichert. Herfather works for Inbev.

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10.SOCIALSECURITY

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agreement or the bilateral agreement does notinclude a section on medical costs, then thenational legislation of the two countries concer-ned will apply. “As a foreign employee in Belgium,in that case, you qualify for healthcare or a childbenefit if you work for a Belgian employer or aBelgian operational division of a foreign company.Expats who fall outside that arrangement usuallyhave private insurance.”

FULL COVERAGEHow good is the Belgian healthcare system com-pared with other countries? That question is diffi-cult to answer. The various systems for socialsecurity differ markedly from one another and aretherefore difficult to compare. The financial con-tributions for social security, however, can becompared. “In Europe, we are the second mostexpensive after France. Neighbouring countriessuch as the Netherlands and Germany are a littlecheaper, Luxembourg is a lot cheaper. On theother hand, however, you get a much more comprehensive coverage in Belgium of, for instan-ce, medical costs compared with other countries.The cost of the Belgian healthcare system, more -over, is mainly for the employer’s account. InBelgium, employees pay just 13.07% of theirsalary in social security contributions, which isvery little compared with other countries.

Employers pay much higher social security contri-butions, more than 30%. In many cases, it is thusmore expensive for companies to expatriateemployees to Belgium.” The minimum average reimbursement rate ofBelgian public medical insurance is approximate-ly 75%. “There are countries where the averagereimbursement amount is higher; howeverBelgium affords considerable liberties in compa-rison with other countries: you can go to the doc-tor, health benefit fund, hospital, etc. of your choi-ce. Such freedom of choice is only possible inother countries via private insurance schemes.”The Belgian system, in addition, is very generouswhen it comes to child benefits. “In Europe, weare in that respect at the second highest level.Children following higher education continue toqualify for child benefit until the age of 25. Inother countries, the upper age limit is 18 years.Also unique in Belgium: the more children youhave, the higher the allowance.”

“Belgium’s child benefitis the second highestin Europe.”Bruno De Pauw from theInternational Agreements directo-rate of the National Office for SocialSecurity

Belgium is a unique country for culture fans. Bart Vander Herten from the Flemish Department for Culture,Youth, Sport and Media: “For foreigners it is alwaysremarkable that you can see an international qualityproduction here almost every day and that at a very lowprice. The government provides considerable subsidiesfor the cultural sector. I do not have the exact figures athand, but compared with the situation abroad, Belgiumscores well in terms of ticket prices. The performanceson offer are also top quality. It is Flemish Governmentpolicy to attract the better foreign productions toFlanders as well. All the major art institutions inFlanders have an explicitly international charter.”

INTERNATIONAL VISIONToon Berckmoes from CultuurNet Flanders:“Belgium’s main advantage is that there are many dif-

ferent large, historical cities within a short distance ofeach other. The cultural landscape in these cities isalso highly attractive. For people interested in danceand theatre, Belgium is a virtual paradise. We are aworld centre for dance and in the domain of fashion,lifestyle and shopping, Antwerp also enjoys prime ofplace.” That the international level of the performingarts is not just PR talk can be demonstrated on thebasis of a few figures. A study conducted by theFlemish Theatre Institute in 2004 reveals thatapproximately one third (34%) of all performing artsproductions toured internationally. And around half ofall Flemish dance productions also included an inter-national play list. The cultural performances in Flanders and Brusselsare extensively catalogued in the Flanders CultureDatabase. A study conducted in 2006 reveals that the

Belgium is bubbling with culture

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It is Flemish Government policy to attract the better foreign productions to Flanders.11.CULTURE

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Let’s be honest: the weather is not one ofBelgium’s main attractions. The statisticsare clear: in 2007, the average temperatu-re was 11.5% (day and night), there were204 days with precipitation and only 23summery days where the temperature roseabove 25°C (Source: Federal Departmentfor Finance, Small Business, Commerceand Energy). In 2007, the mercury roseabove 30°C on but two occasions. Lastyear’s data is fairly representative of theweather in Belgium in recent years. Themild climate is normally characterized byfresh and humid summers and relativelymild and wet winters. There may be slightimprovements on the horizon for the pasttwo decades have seen changes toBelgium’s typical weather patterns accor-ding to a study of the Royal MeteorologicalInstitute. The average temperaturebetween 1988 and 2007 is two degreesCentigrade higher than the period 1833-1909. The average temperature over thepast two decades was 10.8°C. Since 1988,Belgium has apparently been on the recei-ving end of more sun but also less windcompared with the earlier period. Lessgood news: compared with 100 years ago,Belgium is also getting more rain (+12%).The rise in precipitation is primarily feltduring winter (+25%) and to a lesserextent in the summer (+8%). Conclusion:don’t forget to pack an umbrella if youcome to Belgium.

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Belgium is a veritable Mecca for international culturefans. Its myriad of historical cities is home to an equallydiverse array of top class dance, theatre, film and music.

Belgium is bubbling with culture

It is Flemish Government policy to attract the better foreign productions to Flanders.

largest cultural domains are those of film andmusic (16% and 20%). In Brussels, the volumeof cultural entertainment on offer is immense:almost double the number of events per 1.000

inhabitants in comparison with Flanders (196events in Brussels compared with 108 inFlanders), while Flanders nevertheless offers a

very attractive bill of events. Some Brussels theat-res, including the Kaaitheater and Royal FlemishTheatre, make a conscious effort to attract foreignvisitors by not only offering bilingual productions

(French/Dutch) but alsodisplaying English subtit-les for a number of its per-formances. Also of inte-rest to visitors is the factthat all cinemas inFlanders and most inBrussels screen films inthe original language withdual subtitles (French/

Dutch). In Wallonia, non-French speakers arecatered for to a much lesser extent in cinemas asthe majority of films are dubbed.

“For foreigners it is always strikingthat you can see an internationalquality production here almostevery day.”Bart Van der Herten from the Flemish Department for Culture, Youth, Sport and Media

Do these 11 reasons seduce you for a career inBelgium? Have your say:

vacature.com/expat

11 XBEST OF BELGIUM

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Don’t forget yourumbrella

But ...

Ultima Vez

Wim Vandekeybus

‘dansproductie ‘Spiegel’ foto Jean-Pierre Stoop

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