The Belgian Ministry of Finance has published Circular 2022/C/9 of 21 January 2022, which repeals prior circulars for the old special tax regime for certain foreign executives (the old expat regime) and provides a transitional regime for foreign executives that were employed prior to 1 January 2022 and benefited from the old expat regime. The circulars for the old expat regime are repealed effective 1 January 2022 considering the new special tax regime for expats including executives and res…