Changes to the Belgian ‘expat’ tax regime – extension until 30 september 2022


Since last week, the Belgian Chamber of Representatives is in the process of adopting a draft law aimed at extending the deadline for applications for the new special tax regime for incoming taxpayers and incoming researchers and for “opt-in” requests.

As a reminder, new applications had to be submitted electronically by the employer or company to the authorities within three months of the incoming taxpayer’s / researcher’s start of employment in Belgium. The opportunity was also given to taxpayers fulfilling the conditions of the new special regime to submit so-called “opt-in” requests to the tax authorities until July 31, 2022 in order to benefit from the new regime. For both scenario’s (new requests and “opt-in” requests) the employer or company has now until 30 September 2022 to submit the application.

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 and 12 May 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.