TEP-talk: The New Inpatriate Tax Regime

In 2022, Belgium introduces an Inpatriate Tax Regime for workers coming to work in Belgium.

This webinar will explain where we come from, and the conditions and benefits of the new tax regime for inpatriates. The new regime will simplify the procedure to obtain the benefit of the new regime. In short, it will be a simple allowance of 30% on top of the inpatriate’s remuneration over €75,000.

In particular, we will explain where the current expats lose out.

The expatriate tax regime for non-Belgian executives and specialised workers continues for two years, but it will be phased out.

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.
  • They will have to pay tax on the income of their investments and on their overseas properties. They will have to declare the 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.
  • They will become liable to the Tax on Securities Accounts.