The Belgian government has issued draft regulations to modify the rules for calculating non-resident personal income tax for expatriates, says Nair & Co.’s International Tax Team.

1. Belgium Plans New Tax Rules for Expatriates
(Bristol, UK) - The Belgian government has issued draft regulations to modify the rules for calculating
non-resident personal income tax for expatriates, says Nair & Co.’s International Tax Team.
If the regulation is passed, the below significant measures may come into effect:

Expatriates having foreign travel exclusion of more than 25%, who benefit from Expatriate tax
concessions will no longer receive personal exemptions.

In certain conditions, individual taxes may be increased.

A non-resident taxpayer category will be eradicated i.e. the category for non-residents having a
place of residence in Belgium;
Companies in Belgium that have either hired expatriates or are in plans of doing so may consider
keeping a watch on further developments on the above proposals. If the proposals are passed, it would
have an impact on employers’ withholding tax obligations on payments to certain expatriates.
For more information about doing business overseas or to learn more about our Global Regulatory
compliance team please contact us.
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