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CONVINUS Global Mobility Alert 34.2026
In a recent ruling by the Supreme Court (S.24.0021. N) dated June 29, 2026, which overturned a ruling by the Antwerp Labor Court of Appeals, the Belgian Court of Cassation ruled that restricted stock units (RSUs) granted directly by a foreign company to employees of its subsidiary are to be considered salary and are therefore subject to social security contributions.
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