Belgium Replaces Expatriate Tax Regime with Impatriate Tax Regime
The new impatriate tax regime, which aims to provide taxpayers with more certainty, and compares it with the expatriate regime being phased out. The Act of December 27, 2021 introduced an impatriate tax regime taking effect from 2022 that will phase out the expatriate regime. The new rules give the tax regime the legal certainty that the old tax regime lacked while promoting Belgium to foreign investors and enabling multinational enterprises to post or recruit qualified personnel at an acceptable and competitive cost.
Belgium replaces expatriate tax regime with impatriate tax regime, Tax Notes International, 4 April 2022, p. 75.