End of the “old” special tax regime for expatriates: key changes starting January 2024
As of January 2024, the special tax regime applicable to certain expatriates in Belgium under the administrative tolerance (i.e. Circulaire n°Ci.RH.624/325.294 dd august 08.1983) has come to an end. If you are an expatriate who was in scope of the ‘old’ special tax regime until the end of December 2023, it is crucial to understand
Belgian special tax regime: Royal Decree regarding the content of the form to apply for an extension
Previously, the forms to request the application of the new special tax regime applicable for incoming taxpayers & researchers were already issued. A new Royal Decree of 1 September 2022 (published in the Belgian Monitor on 19 September 2022) provides more information on the content of the form that will have to be used in
New expat regime in Belgium – Royal Decree published on the social security treatment of cost allowances
As indicated in our newsflash of 9 February 2022, the Belgian National Social Security Office aligned its position with the position of the Belgian tax authorities regarding non-taxable allowances granted within the framework of the new special tax regime. This means that the non-taxable allowances are exempt from social security contributions. However, article 19 of
New expat regime in Belgium – Royal Decree published
This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for the new regime for inbound taxpayers and inbound researchers. This Royal Decree and the application forms can be found on our dedicated microsite in respectively section ‘Latest Update’ and ‘Procedure’. Our microsite
Confirmation position NSSO regarding the tax free lump sum expense allowances of the ‘new Belgian expat tax regime’
We refer to the previous newsflash of 6 January 2022 in which we informed you that the ‘New expat regime’ was voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette. This new legislation entered into force as from 1 January 2022. However, until now, no official position was taken
Newsflash – Changes to the Belgian expat tax regime – Circular 2022/C/9
Until 31 December 2021, if specific conditions were met, the Belgian special tax regime for executives, researchers and other specialised staff could become applicable to the employment situation of foreign nationals working temporarily in Belgium. This regime was based on the Circular from 8 August 1983. In our previous newsflashes of 15 October 2021, 3
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
Anticipated change in the taxation of expatriates and other non-residents
Within the framework of the 6th Belgian state reform there is a focus on i.a. empowering our regions (Brussels, Flanders and Wallonia) via a limited degree of autonomy in respect of income taxes. As a result, our tax law will fundamentally change in the upcoming months. Although non-resident taxation remains a federal matter, certain regional
