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
Draft Program Act of 26 November 2015 – Tax measures
A draft Program Act has recently been submitted to Belgian Parliament, containing the following tax measures: When a former employee has entered into the system of unemployment with company surcharge, takes up a new employment with another employer (or becomes self-employed), he is in principle still entitled to receive the company surcharge. This surcharge (and additional