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Proposed new employer reporting requirements for special tax regime for inbound taxpayers and researchers

Global Employer Services | Reward & Mobility Alert

draft law of 19 October 2023 relating to miscellaneous tax measures would introduce additional reporting requirements for employers as from income year 2023 in connection with the salary statements 281.10 or 281.20 relating to employees or company directors who benefit from Belgium’s special tax regime for inbound taxpayers and researchers (STR). These new requirements would replace the initially foreseen annual filing of a list of employees and company directors. A template for the annual list was to have been introduced by royal decree, but this has not happened and the draft law would replace the list by the following information requirement on salary statements:

  • The remuneration paid or granted to the employee/company director under the STR; and
  • The costs borne by the employer qualifying as “costs proper to the employer” of the STR.

The draft law is expected to be approved by the Belgian parliament over the holiday break in late December, with the updated templates for the 2023 salary statements published in January 2024.

The proposed new reporting requirement is aligned with the approach of the Belgian tax authorities of collecting more information via salary statements, which can be used as a basis for future investigations. 


Over the last 12 months, Deloitte Belgium have observed an increase in investigations concerning wage tax obligations, particularly for company directors. The salary statement is often considered as the single accurate source during these investigations, resulting in potentially administratively cumbersome tax claims involving the company, relevant director, and the tax authorities.

The proposed additional reporting requirements further emphasise the growing significance of accurate salary statements and payroll reporting within the Belgian tax landscape.