If the decree on employment abroad (ATE) is applied, the salary must be divided according to calendar days. The calendar days spent abroad should be compared to the annual number of calendar days.

If an employment relationship did not last continuously in the course of the assessment period, the calendar days of employment are decisive, not the annual calendar days.

If you do not enter a value here, the programme will automatically insert the value "365".

Please enter the work you performed, for example, a professional lorry driver, staff on ships or aircraft, position in a company's corporate body, etc.

Enter the period during which you performed the job specified above.

Select the type of employment that you had abroad:

• As part of a work contract / a work performance obligation imposed by the employer.
• As part of a commercial personnel leasing arrangement.
• At a company affiliated with the employer's company.
• For business premises belonging to the employer, as specified in the double taxation agreement.
• For a foreign employer, with whom there is/was an employment relationship.
• In connection with another type of work activity.

Enter the number of days you spent in the foreign country (including days on which you did not work). A brief visit counts as a full day.

The time spent abroad does not have to consist of an uninterrupted stay with consecutive days; multiple visits can be added together. If the visit covers several calendar years, specify the entire period of the stay abroad.

Days that are spent exclusively outside the country of occupation, are not counted. Please add an explanatory list if necessary (e.g. travel expenses).

For professional drivers, a list with an hourly list of work abroad is always required.

If you work in Belgium or Denmark, only the days on which you actually stayed to work in the other country are counted. However, in relation to Belgium, usual breaks in work (Saturdays, Sundays, public holidays) must be counted, even if you have not spent them in the country in which you work.

Exception: If you perform your job on board a ship or aircraft operated in international traffic, information about residency days is not required. This exception applies only to the countries for which the double taxation agreement (DBA) contains a special scheme for the taxation of personnel on board ships or aircraft operated in international traffic.

Please enter the total number of contractually agreed working days in 2025.

The contractually agreed working days are all days on which you were obliged to work under your employment contract. These are the calendar days minus the days on which you are not obliged to work (e.g. holidays, public holidays, weekends).

Please enter the number of working days on which the foreign state has the right to tax your wages according to the double taxation agreement (DTA).

Working days are:

• All contractually agreed working days (weekdays, excluding weekends, public holidays, leave or sick days),
• on which you actually worked or were obliged to work.

Note: Please check the relevant DTA carefully, as only the conditions specified there are decisive.

If there was an interruption to your work abroad during 2025, select "Yes".

Enter the reason for the interruption to your work abroad.

Enter the time period of interruption to your work abroad.

Here you can specify another reason for the activity performed abroad.

To provide information about the host company, select "yes."

Enter the name of the affiliated company, the business establishment or the borrower.

Enter here the address of the receiving company.