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If you are employed or have other taxable income in Belgium, but you do not reside there permanently, you have to file a non-residents tax return.

On the strength of an excellent transport infrastructure, a comprehensive network of warehousing providers and a central geographical position, Belgium has become one of the major logistics hubs in Europe.

A natural person who is working in the Netherlands can do his job as a statutory employee or as an independent contractor. However, the Dutch Tax and Customs Administration is going to replace the VAR declarations by general model agreements.