New expat regime in Belgium – update
We refer to our previous newsflash of 3 December 2021 in which we informed you that the Belgian government formally filed draft legislation in federal parliament regarding among others the changes to the Belgian expat tax regime (on 1 December 2021). In the meantime, the draft legislation has been discussed for the first time in
Upcoming changes to the Belgian expat regime – What’s on the table?
What has been in the air for some time is probably becoming a reality, at an accelerated pace. In the framework of the agreement on the Belgian budget, the Federal Government announced its intention to amend the special regime for foreign executives, who are working temporarily in Belgium under specific conditions, by reducing certain benefits
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
