Individual Tax Alert (02/12/2013)
Belgian tax authorities to launch targeted audits on foreign executives benefiting from special tax status for over 8/10 years
The special tax status for foreign executives allows a (deemed) non-residency tax status that applies as long as the foreign executive is not found to have established his residence or center of his economic interests in Belgium.
In line with the practice already observed for some time, Belgian tax authorities have announced their intention to launch a systematic audit campaign starting before the end of 2013, focusing on foreign executives benefiting from the Belgian special tax regime for eight years or more.
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