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Non-profit and public entities: Window to apply for new expat tax regime closes on 8 April 2023

Global Employer Services | Reward & Mobility Alert

New legislation published in December 2022 extends the scope of Belgium’s preferential tax regime for inbound taxpayers and inbound researchers also to apply to foundations, legal entities with a unique nature (e.g., universities or governmental organisations), or public institutions with legal personality. The regime is not restricted to companies; the employer’s registration with the Crossroads Bank of Enterprises is the determining criterion.

To benefit from the regime, an application normally needs to be filed within three months after the start of the assignment in Belgium. However, to allow organisations who fall within the expanded scope to benefit from the beneficial taxation regime, a request may be filed by 8 April 2023 for all qualifying employees whose assignments started before 8 January 2023.

As the assessment of eligibility and the application for the specific tax regime can take some time, organisations are advised to take action now.

Further details on the scope and conditions for the application of the regime are available from our dedicated webpage.