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
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
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
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
Belgian tax authorities to carry out audit of expats
The authorities have informally confirmed that they will launch an audit of foreign executives who have been benefiting from the special expat tax status for over ten years. The special tax status available for expat executives in Belgium Under certain conditions, foreign executives who are temporarily assigned to work in Belgium can benefit from a
