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Belgian tax incentive for foreign executives and researchers

Since 1983 Belgium has had a very attractive expatriate tax regime for foreign executives and specialists working in Belgium.

This regime was originally based on the Administrative Circular No Ci RH624/325.294 of August 8, 1983 and was not embedded in the Income tax Code.

Changes to the original scheme were introduced from 1 January 2022 onwards (Doc 55 2349/001, pp 12–37), and these were embedded into the Belgium Income tax code.

There was a two-year transitional period for those originally covered by the Circular of August 8, 1983. This transitional period came to an end on 31 December 2023.

The main benefits of the Belgian expatriate tax regime for an expatriate are that they are entitled to the following advantages:

1. Ìý

   •ÌýÌýÌýÌý taxation as a non-resident liable to personal tax rates only on their Belgian-sourced income (sourced directly or indirectly)

2. Ìý

   •ÌýÌýÌýÌý tax-free allowances from their employer to cover additional expenses