Belgian Tax Ruling
Everything your payroll team needs to pay out the Wintro referral bonus correctly and tax-efficiently in Belgium.
The ruling in short
Wintro obtained a tax ruling through Deloitte from the Belgian tax authority (FOD Financiën / Office for Advance Tax Rulings). This ruling allows the referral bonus to be qualified for tax purposes as miscellaneous income (divers inkomen / revenus divers) rather than professional income. The result: the bonus is taxed at a flat 33% instead of the progressive wage rates (which can exceed 50%).
In practice, this means the employee keeps roughly 45% more net from the same gross bonus. The ruling applies automatically to all Wintro customers and is valid until 2029.
Important condition
To qualify as miscellaneous income, the referral program can't be limited to your own staff. It must also be open to people who don't have an employment contract with you, for example freelancers working at your company, or alumni. In practice that covers plenty of people, so this is rarely a hurdle.
A worked example
Say you pay out a gross referral bonus of €2,500.
| Method | What the employee keeps (net) |
|---|---|
| Classic (professional income, top bracket) | ± €1,030 |
| Via the Wintro ruling (miscellaneous income, 33%) | ± €1,500 |
A net difference of nearly 45% in the employee's favour, at no extra cost to the employer.
How do you pay out the bonus? Two options
There are two ways to pay out the bonus. Pick whichever fits how your team works.
Option 1 · Direct - employer pays out directly
- You transfer the gross bonus amount directly to the employee's account
- No withholding tax is deducted
- The employee declares the amount themselves in their personal tax return as miscellaneous income (33%)
- Wintro provides the employee with the guidance needed for the declaration
- Lightest administration, no involvement of the social secretariat
Option 2 · Via payroll - through the social secretariat
- The tax is withheld immediately and shown on the payslip, so the employee has nothing to declare or set aside afterwards
- Contact your usual contact person at your social secretariat (SD Worx, Liantis, Securex, Acerta, Partena, …) and ask them to set up a dedicated pay code for the bonus, referencing the Wintro ruling
- Not every social secretariat supports this. Some do, some don't, so check with yours first
Frequently asked questions from payroll
Do we have to issue a tax form (fiche)?
No, there is no fiche obligation. A separate form (e.g. 281.50) can optionally be issued if you wish, but it is not mandatory.
Do we withhold payroll tax?
Under option 1 (direct payout): no, the employee pays the tax via their own return. Under option 2 (via payroll): the withholding is settled immediately through the pay code.
What about social security (RSZ) contributions?
The ruling is a fiscal decision and makes no formal statement on social security. Wintro cannot provide legal advice on this, so we suggest checking with your contact person at your social secretariat.
Is the bonus deductible for us as the employer?
Yes. The ruling explicitly confirms that the referral bonus qualifies as a deductible business expense for the paying employer.
Can we review the ruling, e.g. during a tax audit?
Yes. You can download the ruling as a PDF and present it if needed.
Do we have to apply for a ruling ourselves?
No. By being a Wintro customer, you automatically benefit from our ruling. There is nothing to apply for or file.
Does Wintro send anything to our social secretariat?
No. Wintro shares no bonus or payroll data with your social secretariat. You manage the payout and remuneration entirely yourself. Wintro only serves to discover matches and communicate to your employees.
Are there limits to the ruling?
A maximum of €10,000 per successful referral, and a maximum of two bonuses per person per calendar year.
Practical checklist for payroll
- Choose the payout method: direct (option 1) or via the social secretariat (option 2).
- For option 2: contact your social secretariat and ask them to set up the correct pay code, referencing the Wintro ruling.
- Download the ruling PDF for your records.
- Make sure the referral program is also open to people without an employment contract with you (freelancers, alumni), not just your own staff.
Questions?
Questions about a specific situation? Email the Wintro team or download the ruling PDF.