Belgium has published the Program Law of 27 December 2021 in the Official Gazette, which contains various measures including measures for the establishment of a new special tax regime for expats including executives and researchers. This includes the repeal of the circular governing the tax treatment of expats, which dates back to 1983, and the introduction of new provisions in the Belgian Tax Code that formally address the taxation of expats with effect from 1 January 2022.
One of the key …