Previously, the forms to request the application of the new special tax regime applicable for incoming taxpayers & researchers were already issued.
A new Royal Decree of 1 September 2022 (published in the Belgian Monitor on 19 September 2022) provides more information on the content of the form that will have to be used in order to apply for the 3 years extension.
Recall that the new special tax regime has a known expiration date (contrary to the former regime), which is in principle 5 years. But the Belgian legislator introduced the possibility to extend the application of the new regime for three more years (i.e. a maximum duration of 8 years). In order to apply for the 3 years extension, a request has to be introduced towards the Belgian tax authorities within the three months following the end date of the first 5 years period.
The required information on the extension form is sensibly the same as for the application form for the 5 years period. For incoming taxpayers, only a declaration with respect to the wage condition is required as such information should already be known by the tax authorities. In order to verify the validity of the extension request, the end date of the first 5 years period during which the special tax regime has been applicable must be indicated in the extension form (as this form must be introduced within the three months following the end date of the first 5 years period, as mentioned above).
For more information on the new special tax regime for incoming taxpayers and for incoming researchers, we invite you to check out our previous newsflashes on the topic of 25 January 2022, 12 May 2022 and 21 June 2022.
We will keep you updated on any further developments.
If you have any further questions, please do not hesitate to contact your PwC contact.