TEP-talk: The New Expatriate Tax Regime

Belgium replaces the Expatriate Tax Regime by an Inpatriate Tax Regime.

Next year, Belgium will phase out its expatriate tax regime and introduce an inpatriate tax regime. That will simplify the advantageous tax regime for

This webinar will set out the conditions and benefits of the new tax regime for inpatriates. The new regime will simplify the procedure and the tax benefits, a simple allowance of 30% of the inpatriate’s remuneration.

The expatriate tax regime for non-Belgian executives and specialised workers will be phased out. The expatriates will lose their non-resident status. They will become Belgian residents and become fully liable to income tax on their worldwide income.

They lose the “travel exemption” for days worked abroad and they will have to pay tax on the income of their investments and on their overseas properties. They will income from their investments and they will have to report their overseas properties.

They will have to pay the Stock Exchange Tax on the purchase and sale of securities and the Tax on Securities Accounts.