In our previous newsflash of 25 January 2022, we referred to the introduction of the new expat tax regime (applicable as of 1 January 2022) and to the transitional period that is foreseen (phase out of the old special tax regime and the possibility for opting in for the new regime, under certain conditions).
There are still many outstanding uncertainties, for example with respect to the practical application of the “30% expenses proper to the employer”. Especially, the “on top calculation” of these expenses triggers a lot of questions, as it brings a significant level of complexity to the new expat tax regime (i.e. with respect to existing remuneration packages for individuals who will potentially move from the old into the new special tax regime). The Belgian tax authorities are working on new administrative guidelines which hopefully will bring a lot more clarity in the upcoming weeks with respect to the implementation (and interpretation) of the new regime for inbound taxpayers and the new regime for inbound researchers.
Very soon, we also expect an official position regarding the (non-)application of Belgian social security contributions in relation to the costs proper to the employer under the new expat tax regime.
Request for application
In order to apply for the new regime for inbound taxpayers or inbound researchers, the Belgian tax authorities recently published the application forms (employee certificate and employer application form, available in Dutch and French). These documents can also be found in the “Procedure tab” on our dedicated microsite. The Belgian tax authorities are also working on a German version of the application forms and an English version of the employee certificate. Please note that the employer certificate – and this is very different compared to the old expat application files – needs to display a detailed breakdown of the gross remuneration. As you may know, for inbound taxpayers (but not for inbound researchers), a gross annual salary level of EUR 75.000 needs to be met in order to have access to the new expat tax regime. This salary threshold will first be assessed upon filing the request and it will also be monitored on a yearly basis throughout the Belgian employment period. Different application forms are foreseen for inbound researchers.
Our microsite is updated regularly and allows you to find the latest information on the new expat tax regime.
In case of any questions, please do not hesitate to contact Sandrine Schaumont or Philip Maertens.