Changes to the Belgian expat tax regime – Circular 2022/C/47

Published


In the continuation of our series of newsflashes (last published on 10 March 2022 and 31 March 2022) in view of the new expatriate tax regime which came into effect on 1st January 2022, we would like to inform you that the tax authorities have issued their comments and views on this new regime in a new circular letter 2022/C/47 released on 6 May 2022.

These guidelines cover the new regime for inbound tax payers and researchers.

The key points of the circular can be summarized as follows:

  • Definition on unbound tax payers
  • Clarifications on the 150km condition
  • Clarifications on the minimum wage rule of 75K
  • Details on which costs can be reimbursed on top of the salary and within which limits
  • Details on the practicalities for applying for the new special tax regime
  • The annexes accompanying the circular

The circular letter includes 4 enclosures necessary for the application of the new regime:

  • Annex 1 to Circular 2022/C/47 relating to the diplomas and scientific fields admitted for inpatriate researchers;
  • Annex 2 to Circular 2022/C/47 on the provisions introducing a special tax regime for inpatriate taxpayers and inpatriate researchers;
  • Annex 3 to Circular 2022/C/47: Form for the application of the special tax regime for inpatriate taxpayers;
  • Annex 4 to Circular 2022/C/47: Form for the application of the special tax regime for inpatriate researchers.

We will keep you updated on any further developments.

If you have any further questions, please do not hesitate to contact your PwC contact.

Contact us