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Inpatriate tax payers and researchers

You are going to work in Belgium as an inpatriate taxpayer or researcher?

Two new tax regimes have been introduced by the Programme Law of 27 December 2021:

  • the special tax regime for inpatriate taxpayers
  • the special tax regime for inpatriate researchers

If you start working and receive remuneration in Belgium as from January 1st 2022, your Belgian employer may bear certain expenses that will be considered as reimbursements of the employer's own expenses, under the conditions and within the limits provided for by law.

To apply for the special regime, you must complete and sign a certificate to be given to your employer, who will attach it to the application form:

More information