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The program law of December 27, 2021 mentions a new regime for expatriates coming to Belgium. Under this new legislation, there is a Special Tax Regime for Incoming Taxpayers and a Special Tax Regime for Incoming Researchers. The social security authorities confirmed on February 7, 2022 that they will also grant an exemption for this regime.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

Op 6 mei 2022 lichtte de fiscale administratie haar visie op het nieuwe expatstatuut toe via een nieuwe circulaire 2022/C/47 over de regeling houdende invoering van een bijzonder belastingstelsel voor ingekomen belastingplichtigen en ingekomen onderzoekers.

In 2020, Belgium concluded an agreement with its neighboring countries (originally until June 30, 2020) regarding the taxation of home working days of internationally employed workers during the COVID-19 pandemic. The original agreements between Belgium and the neighboring countries has been extended until June 30, 2022.

The reimbursement of temporary housing costs exceeding a period of 3 months and assistance with the preparation, completion and follow-up of the Belgian tax return (provided by the employer) are considered as a benefit in kind granted to the foreign executive.

On 25 February 2021, the new law treating the declaration and taxation of immovable property located abroad was published in the Belgian Official Gazette.

What do the new tax measures of the program law regarding the budget statement of 2021 mean for you as a citizen? We have prepared a brief overview for you.