Individual - Other issues

Last reviewed - 30 June 2021

Special expatriate regime

Under certain conditions, certain foreign executives who are temporarily assigned to work in Belgium within an international group of companies or who have been recruited directly abroad by a Belgian company belonging to such an international group in order to render services in Belgium temporarily can benefit from a special tax status. Those persons, deemed to be non-resident, are allowed tax concessions on the payment of certain allowances that are not taxable to the employee and are tax deductible for the employer. Furthermore, they are taxed on their Belgian-source income only. For more information on the special expatriate tax regime in Belgium, please visit our website: