As previously reported, Belgium established a new tax regime for expats with effect from 1 January 2022. As part of the regime, a 30% lump-sum deduction from gross taxable salary is provided that is exempt from tax, subject to a cap of EUR 90,000. According to a recent update regarding social security administration in Belgium, it is provided that this lump-sum deduction is also exempt from social security contributions. For this purpose, an amendment will be made to the Royal Decree of 28 N…