Belgium is finalizing a new special tax regime for expats including executives and researchers that is to apply from 1 January 2022. This will involve the repeal of the current circular governing the tax treatment of expats, which dates back to 1983, and the introduction of new provisions in the Belgian Tax Code to formally address the taxation of expats.
One of the key changes that will be introduced in the new regime concerns the treatment of expats as non-residents. Under the current regi…