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News 15th of December 2021 By Ivan Maes and Els Van Eenhooge

Changes coming for expat executives in Belgium

Changes coming for expat executives in Belgium

What were the main advantages of the scheme?

Why are things changing?

What exactly is changing?

  • +Legal foundation instead of administrative regulation;
  • +Taxation as a resident under the personal tax regime (i.e., obligation to report worldwide income);
  • +Granted for a limited period (five years, one-off extension for three years possible);
  • +No longer any nationality requirements;
  • +Must not have been resident in Belgium and living within 150km of the Belgian border in the previous five years;
  • +‘Foreign travel exclusion’ ceases to apply, so days worked abroad are taxed;
  • +Minimum salary of 75,000 euros (except for researchers: master’s degree required);
  • +Expenses reimbursement limited to 30% of the salary with a cap at a maximum of 90,000 euros;
  • +A transition regime will apply for two years, during which time the old regulations will continue to apply to people who are currently benefiting from them. However, anyone recognised as an executive under the new regime can choose to make the switch from 1 January 2022.
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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Ivan Maes
Els Van Eenhooge
Els Van Eenhooge