Updated Belgian inpatriate tax regime — New circular letter greenlights retroactive adjustments to employment contracts
On 1 April 2026, the Belgian tax authorities (BTA) published Circular letter 2026/C/51, providing commentary on the amendments made by the Law of 18 December 2025 to the special tax regime for inpatriate taxpayers (BBIB) and for inpatriate researchers (BBIO). The changes apply to remuneration paid or granted as from 1 January 2025. Without providing an overly extensive explanation of the special
Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage
On 17 December 2025 (officially published on the Chamber’s website on 13 January 2026), the Belgian Government introduced a new draft bill to reform personal income tax. As part of these measures, the government aims to reduce the pressure on gross wages for employees and company directors by limiting the conversion of gross wages into
Belgium’s comprehensive capital gains tax changes: key updates and implications starting January 2026
As indicated in our Newsflash of July 8, 2025, capital gains on financial assets will become taxable as of January 1,2026. We have summed up and updated below how this capital gain tax (CGT) will work based on the latest version available. Kindly be advised that the draft legislation is expected to be published on
New law providing various provisions – Key tax changes adopted by the Chamber
On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This legislation encompasses both corporate and personal income tax measures, alongside significant updates to tax procedures. From a corporate tax perspective, here are the key measures adopted: The “Sicav RDT / DBI Bevek” regime remains applicable, but a 5% tax will
Belgium’s Expat Regime – Key takeaways from the new legislation
Last Friday, the parliament approved various important tax measures, including the changes to the special tax regime for inbound employees and researchers. While the text is yet to be published in the Official Gazette, it is essential to highlight that these changes will take effect retroactively from 1 January 2025 (except for social security purposes).
2026 Budget agreement – Tax and social measures
Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spending cuts and 40% new revenue streams. A projected €9.2 billion is earmarked for 2029, increasing to €10 billion by 2030. This funding will come from salary indexation adjustments, targeted VAT hikes,
Belgium’s Inpatriate Tax Regime: Transitional amendment allows retroactive access for certain 2025 starters
In a competitive labour market, the inpatriate tax regime plays a crucial role in attracting international talents. The draft law containing various tax provisions is set to make the expat regime more appealing, with the following main changes expected to take effect for remunerations paid or attributed from 1 January 2025: Increased tax-free allowance: The
Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income
On 25 February 2025, the Antwerp Court of Appeal confirmed that capital gains on shares – issued by Co-Investment Vehicles (CIVs) – embedding a carried interest and acquired following the exercise of options that were taxable at grant are not taxable as miscellaneous income (art. 90 1° ITC 92 and 90 9° ITC 92) (2023/AR/1737).
