Eline Demeyere

On January 1, 2022, a new favorable tax regime for expatriates was introduced. Foreign executives who did not qualify for a transition to the new system can still apply the old system. However, this transition period will come to an end very soon, starting from January 1, 2024.

At the end of July, the FPS Finance published the non-resident income tax-return form for natural persons relating to the 2023 assessment year (2022 income year). The return can be filed both in paper and electronic form. An overview of the most important questions.

Do you have a company number in Belgium as a foreign company? This unique number can be assigned for several reasons. Do you own a Belgian property, carry out VAT activities in Belgium, employ personnel in Belgium...? If so, you have already received a questionnaire in the past, or if not, you can anticipate a questionnaire from the Belgian tax administration soon.