Expatriate tax regime: educational expenses can be reimbursed tax-free as from the age of 5 (3rd kindergarten)
The compulsory school age throughout Belgium has been lowered from 6 years to 5. As from September 2020, all children that reach the age of 5 are considered of school age. This can also have an impact for companies employing foreigners under the special tax regime for foreign executives and specialists in Belgium. Costs proper
Update on the special tax system for foreign executives in Belgium
Recently, there have been rumours about possible changes to the special tax system for foreign executives in Belgium, creating some uncertainty around it. From the privileged contacts PwC has with the tax authorities, it appears there is no intention to change the special tax system as such but rather that the Finance Cabinet is open
