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Tax Law

Article by Jonas Helaut – New tax rules for impatriates and impatriate researchers

13 January 2022blog, Tax, Tax Law
Article by Jonas Helaut – New tax rules for impatriates and impatriate researchers

Until income year 2021, Belgium had an attractive special tax regime for foreign executives and researchers, temporarily employed in Belgium, as set out in the Circular of August 8, 1983[1]. Under this special tax regime, expatriates who met certain conditions, could benefit from a reduction of Belgian income tax and social security contributions.   The … Read More

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