The Programme Act of 27 December 2021 has adapted the special tax regime for foreign executives coming to Belgium to work. The very beneficial system, which sometimes led to foreign executives not having to pay taxes altogether, has been replaced with a system in which executives will have to pay taxes, but can still benefit from an attractive costs system. The Act also introduced a new and similar attractive system for foreign researchers.
Employers have to request a fiscal ruling in order to recognise the executives and researchers as falling under the system, which applies to:
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