COVID-19: impact on the expatriate tax regime in Belgium
Even though national containment measures, to flatten the curve and ultimately stop the further spreading of the coronavirus, are gradually being phased out by many countries and we can even start to see a silver lining, the COVID-19 pandemic has a major impact on how people and organisations are functioning today and how they will
Possible adjustment to the tax-free amount for tax equalisation for foreign executives
The Belgian tax authorities have recently introduced some changes to the so-called “technical note” detailing the calculation of the recurring tax-free allowances in the framework of the special tax regime for foreign executives (which are limited to EUR 11.250 or EUR 29.750 per year, depending on the employer’s circumstances). In many cases, the most important
The 6th State Reform and Belgian expatriate tax
On 28 May 2014 the law of 8 May 2014, modifying the Belgian income tax code of 1992 following the 6th State Reform (Act of 6 January 2014) was published in the Official Gazette. Rules applicable until tax year 2014 (income year 2013 included) Foreign executives temporarily working in Belgium for whom the special tax
