What is the expatriate tax regime in Belgium?
Expatriate tax regime in Belgium is a special tax system for certain professionals who are recruited abroad or transferred to Belgium to work for a Belgian company or organisation. Its purpose is to facilitate the arrival of international talent and compensate for some of the additional costs normally associated with relocating to another country for professional reasons, such as higher housing costs, moving and settling the family, children’s school fees and international travel.
The regime was introduced by the Programme Act of 27 December 2021 and applies to individuals who started working in Belgium on or after 1 January 2022. Belgian legislation distinguishes between the special tax regime for inbound taxpayers and the special tax regime for inbound researchers. Both regimes are based on the principle that certain expenses directly connected with the recruitment or transfer to Belgium may be covered by the employer as employer-related expenses. When the legal conditions are met, these amounts are not treated as taxable remuneration for the beneficiary. The tax regime must be coordinated with the employment contract, working conditions and the other rights of expatriate workers in Belgium.
Changes to the expatriate tax regime in Belgium
The special expatriate tax regime was amended by the Act of 18 December 2025. Administrative Circular 2026/C/51 of 1 April 2026 subsequently explained how these changes should be applied.
Increase in the tax-exempt allowance from 30% to 35%
Since 1 January 2025, the maximum amount that may be treated as a tax-free reimbursement of employer-related expenses has increased from 30% to 35% of the annual gross remuneration. This change may significantly improve the employee’s net remuneration.
💡 For example, where the qualifying gross remuneration amounts to EUR 100,000 per year, the theoretical limit for tax-free recurring expenses increases from EUR 30,000 to EUR 35,000.
However, this does not mean that every employee is automatically entitled to receive 35%. The legislation sets a maximum limit, not a compulsory amount. The effective application of the allowance will depend on the employment contract or assignment agreement, the company’s remuneration policy, the amount actually paid or covered by the employer, and compliance with all the conditions of the regime. Company should not simply reclassify part of an already agreed salary as a tax-free expense reimbursement, particularly where this would reduce the contractual remuneration without the employee’s consent.
Removal of the EUR 90,000 annual cap
Until 31 December 2024, the benefit was subject to two limits. Recurring expenses could not exceed 30% of the gross remuneration and, in any event, could not exceed EUR 90,000 per year. Since 1 January 2025, the absolute annual cap of EUR 90,000 has been removed. The main tax restriction is therefore now the maximum percentage of 35%. This change is particularly beneficial for senior executives and highly paid professionals.
The removal of the EUR 90,000 cap does not mean that any amount paid by the company becomes tax-free. The amount remains subject to the percentage limit, the conditions of the regime and its correct classification as an employer-related expense. To determine the actual benefit, it is necessary to review the contract, the qualifying remuneration, the expenses covered by the employer and the individual tax situation of the beneficiary.
Reduction of the minimum salary from EUR 75,000 to more than EUR 70,000
Another important change concerns the salary requirement under the special regime for inbound taxpayers. Until 31 December 2024, the taxpayer had to receive annual gross remuneration taxable in Belgium exceeding EUR 75,000. Since 1 January 2025, the threshold has been reduced to annual remuneration exceeding EUR 70,000.
💡 The wording “exceeding EUR 70,000” is important. A remuneration of exactly EUR 70,000 is not sufficient. The qualifying amount must be higher than this threshold.
In the year of arrival, departure or termination of the regime, the threshold is calculated proportionally according to the number of days during which the professional relationship in Belgium and the legal conditions remained in place. Not every amount paid by the company necessarily counts towards the threshold. It is therefore necessary to determine, among other matters, which part of the remuneration relates to work performed in Belgium and which components must be excluded from the calculation. The reduction to more than EUR 70,000 applies only to the regime for inbound taxpayers. Inbound researchers are not subject to a minimum salary requirement, although they must satisfy specific conditions relating to their research activities, qualifications or professional experience.
Who can benefit from the expatriate tax regime in Belgium?
The expatriate tax regime in Belgium is intended for professionals who are recruited abroad or transferred from another country to carry out paid professional activities in Belgium. Having a foreign nationality, moving your residence to Belgium or starting work for a Belgian company is not enough. Several conditions must be met. Nationality is not decisive: a Spanish, French, German or even Belgian citizen may benefit from the regime if all the legal requirements are satisfied.
Belgian law distinguishes between the special tax regime for expatriate taxpayers and the special tax regime for expatriate researchers. The first applies to certain employees and company directors whose annual remuneration exceeds the statutory threshold. The second is reserved for employees who mainly carry out research activities and have the required academic qualifications or professional experience.
Conditions common to expatriate taxpayers and expatriate researchers
To qualify for the regime, the professional must have been recruited directly abroad or transferred to Belgium within a multinational group. They must also work for an eligible company or establishment in Belgium. During the 60 months preceding the start of their professional activity in Belgium, they must not have been a Belgian tax resident, lived within 150 kilometres of the Belgian border or been subject to Belgian non-resident income tax on professional income earned in Belgium. The specific requirements applicable to expatriate taxpayers or expatriate researchers must then also be verified.
Being recruited directly abroad or transferred to Belgium
The professional’s arrival in Belgium must result from genuine international recruitment or a professional transfer from another country. Direct recruitment abroad takes place when a company or organisation established in Belgium hires a person who is still living outside the country to begin paid professional activities in Belgium.
💡 The most common situation is that of an employee who lives and works in another country and receives an offer from a Belgian company. The contract is concluded while the professional is still abroad, and taking up the position subsequently requires a move to Belgium.
Recruitment may be carried out directly by the Belgian company or through a recruitment agency, headhunter or another intermediary. For employees, the professional relationship will normally be demonstrated through the employment contract. For a company director, it will be necessary to prove the existence of a corporate mandate or the exercise of management or day-to-day management functions of a commercial, financial or technical nature. The regime may also apply to a person who already works for a foreign company and is transferred or assigned to a Belgian entity belonging to the same multinational group.
💡 This is common in international groups that transfer executives, engineers, IT professionals, finance managers, technical specialists, researchers or project managers to Belgium.
There must be a genuine multinational group relationship and a professional transfer for the benefit of the company or establishment located in Belgium. The supporting documents should clearly identify the start date of the activity in Belgium, the functions to be performed, the expected duration of the assignment and the entity responsible for paying the remuneration.
Working for an entity in Belgium
The recruitment or assignment must be carried out for the benefit of an eligible company or establishment registered with the Belgian Crossroads Bank for Enterprises. There must be a genuine activity, a professional relationship and remuneration connected with the functions performed in Belgium. The most common situation is recruitment by a Belgian private limited company, such as an SRL or BV, although other legal forms may also qualify. The regime may also apply where the professional works for the Belgian establishment of a foreign company. A foreign company may, for example, operate through a Belgian branch and recruit a professional abroad to work from that Belgian structure.
International arrangements are also possible where the employee keeps their contract with a foreign company but is assigned to a Belgian subsidiary belonging to the same group. Where several companies or countries are involved, it is necessary to determine which part of the remuneration relates to the activity performed in Belgium.
Can the professional work for an association or non-profit organisation?
The expatriate tax regime in Belgium is not limited to commercial companies. A Belgian non-profit association, international association, scientific organisation or cultural institution may also recruit or receive an expatriate taxpayer or researcher if the legal conditions are met. This may include certain ASBLs, AISBLs, research centres, non-governmental organisations, foundations and international associations established in Belgium. The fact that an organisation does not pursue a commercial objective does not automatically prevent the application of the regime. What matters is that there is a recognised entity in Belgium, a genuine paid professional activity and compliance with all the other legal conditions.
Not having been a Belgian tax resident during the previous 60 months
The professional must not have been a Belgian tax resident during the 60 months preceding the start of their professional activity in Belgium. This is not simply a review of the previous five calendar years. It is an exact period calculated backwards from the specific date on which the professional activity begins in Belgium.
💡 For example, if a person starts working in Belgium on 15 October 2026, their situation must be examined for the period from 15 October 2021 to 14 October 2026.
⚠️ This condition concerns tax residence, not nationality. A Belgian citizen who lived and paid taxes abroad throughout the relevant period may satisfy this condition. By contrast, a foreign national who was already a Belgian tax resident during part of those 60 months may be excluded. Previous tax residence may be demonstrated through tax residence certificates issued by other countries, tax returns or other supporting documents.
Where the professional lived in several countries during the previous 60 months, it must be shown where they were tax resident throughout the entire period. It is not sufficient to prove only the address held immediately before moving to Belgium.
Not having lived within 150 kilometres of the Belgian border
During the same 60-month period, the professional must not have lived within 150 kilometres of the Belgian border. The distance is measured from the border of Belgium, not from Brussels or from the employee’s place of work. In practice, this condition may particularly affect people who lived in northern France, the south of the Netherlands, Luxembourg or western Germany.
💡 For example, a person living in Lille will normally fail this condition because the city is located within 150 kilometres of the Belgian border. The result would be the same even if the person started working in Brussels and their home was more than 150 kilometres from the capital, because the legal reference point is the Belgian border.
⚠️ Important: the distance must be checked for every address held during the previous 60 months. Living inside the excluded area for part of that period may prevent the application of the regime.
Not having paid Belgian non-resident tax on professional income
During the 60 months preceding the start of the activity, the professional must not have been subject to Belgian non-resident income tax on professional income earned in Belgium. This condition may affect people who lived in another country but were already carrying out professional activities taxable in Belgium.
💡 This may be the case, for example, for certain cross-border workers, directors remunerated by a Belgian company or consultants who regularly provided services in Belgium.
Not every previous economic connection with Belgium prevents access to the regime. The condition specifically concerns professional income subject to Belgian non-resident income tax. For example, owning property in Belgium, receiving Belgian rental income, holding a Belgian bank account or making an investment does not necessarily prevent access to the regime, provided that the person was not taxed in Belgium on professional income. Professional income earned by the person’s spouse also does not automatically prevent the future expatriate from qualifying. The situation must be assessed individually for the person submitting the application.
Unsure whether you meet the 60-month rule or the 150-kilometre requirement? We can review your situation before the three-month application period begins.
Special regime for expatriate taxpayers
The special regime for expatriate taxpayers may apply to certain employees and company directors who are recruited abroad or transferred to Belgium to carry out a professional activity. In addition to meeting the general conditions, the person concerned must receive annual gross remuneration exceeding EUR 70,000 for work performed in Belgium.
Employees who may benefit
The regime may apply to employees recruited directly abroad by an eligible entity in Belgium. It may also benefit employees of a foreign company who are transferred or assigned to a Belgian company or establishment belonging to the same multinational group. Professionals from many different sectors may qualify. The regime is not limited to senior executives and does not require a specific profession.
💡 Eligible professionals may include engineers, IT specialists, in-house lawyers, finance specialists, sales managers, technicians, project managers and other highly qualified professionals.
The employment contract does not have to be open-ended. An employee with a fixed-term contract may also qualify if there is an international recruitment, the activity is carried out in Belgium and the remuneration threshold is exceeded. However, a clear distinction must be made between remuneration received as an employee and remuneration received as a company director.
Company directors and senior executives
The special regime for expatriate taxpayers may also apply to company directors and senior executives. It may cover persons holding a mandate as a director, manager, liquidator or a similar position. It may also include persons who carry out management functions or day-to-day management activities of a commercial, financial or technical nature.
A purely honorary position, a merely advisory role or a formal title that does not correspond to the functions actually performed may create difficulties. The application must demonstrate that the person concerned has genuine management or executive responsibilities within the Belgian company. As a general rule, the application should include the corporate mandate or the document assigning the management or day-to-day management functions of a commercial, financial or technical nature. Cofounders and persons holding more than 30% of the company’s share capital are expressly excluded.
Can self-employed professionals, consultants and freelancers qualify?
Self-employed professionals who invoice their services directly cannot, in principle, benefit from the Expatriate Tax Regime in Belgium. A consultant may qualify when working as an employee of an eligible entity or when transferred to Belgium within a multinational group. By contrast, providing services to a Belgian company through one’s own company does not, on its own, amount to an eligible recruitment or transfer.
Minimum annual gross remuneration exceeding EUR 70,000
The expatriate taxpayer must receive annual gross remuneration exceeding EUR 70,000 for work performed in Belgium. The expression “exceeding EUR 70,000” must be interpreted literally. Remuneration of exactly EUR 70,000 does not exceed the threshold. To satisfy the condition, the qualifying amount must be higher, even if only by a small margin.
The threshold is assessed for each calendar year and not only when the application is submitted. The taxpayer must therefore continue to exceed it throughout the period during which the regime applies. A salary reduction, a reduction in working hours or the loss of part of the remuneration may affect the continued application of the regime. The remuneration is calculated before deducting the employee’s personal social security contributions. The reduction of the previous threshold from more than EUR 75,000 to more than EUR 70,000 applies to remuneration paid or granted from 1 January 2025.
Which remuneration components count towards the EUR 70,000 threshold?
The calculation must be based on the annual gross remuneration corresponding to work performed in Belgium. The SPF Finances application form requires a detailed breakdown and expressly refers to the gross salary, holiday pay, year-end bonus, the taxable value of benefits in kind and certain performance-related bonuses.
Fixed salary
The fixed gross salary will normally form the main basis of the calculation. It must be taken into account before the deduction of personal social security contributions and must not include reimbursements of employer-related expenses. The fact that part of the salary is paid from abroad does not necessarily prevent it from being included. What matters is that the payment remunerates work performed in Belgium and that the structure can be demonstrated through contracts, payslips and intragroup agreements. Where the professional retains their foreign employment contract, it is also necessary to examine whether the arrangement constitutes a posting of workers to Belgium.
Thirteenth-month payment or year-end Bonus
The thirteenth-month payment, generally known in Belgium as the year-end bonus, may be included where it constitutes remuneration to which the employee is entitled. When the employee starts or ends their activity during the year, the bonus may accrue proportionally. Only the part corresponding to the relevant period and to work performed in Belgium should be included.
Holiday pay
Holiday pay may also form part of the qualifying remuneration. In Belgium, employees may receive both ordinary and double holiday pay, depending on their employment category. The gross amount recognised for tax purposes and linked to the activity carried out in Belgium should be taken into account.
Benefits in kind
Benefits in kind granted to the employee or company director may be included. Common examples include a company car, accommodation, certain insurance policies or the private use of devices paid for by the company. The amount included in the calculation will be the taxable value assigned to the benefit.
Bonuses
A bonus that is actually granted and treated as taxable remuneration may affect the calculation for the relevant year. However, where the fixed salary is below the threshold, relying exclusively on an uncertain bonus to establish eligibility creates a significant risk.
Payments made upon termination of the contract
Payments made as a result of the termination of the employment contract are not taken into account for the purpose of reaching the salary threshold. This exclusion applies in particular to payment in lieu of notice where the contract is terminated with immediate effect. Payments intended to compensate for a temporary loss of remuneration are also excluded. The purpose of the EUR 70,000 threshold is to assess remuneration arising from professional activities performed in Belgium, not exceptional payments connected with the suspension or termination of the contract. Where the employment relationship ends, both the continued application of the regime and the tax treatment of the remuneration and any potential dismissal compensation in Belgium must be reviewed.
Remuneration relating to work performed outside Belgium
Remuneration relating to services physically performed outside Belgium should not automatically be included in the calculation. The threshold refers to remuneration connected with work performed in Belgium.
Does your remuneration include bonuses, benefits in kind or payroll payments in several countries? We can calculate which amounts qualify before the application is submitted.
Proportional calculation in the year of arrival or departure
The threshold exceeding EUR 70,000 is reduced proportionally in the year of arrival in Belgium, the year of departure or the year in which the regime ends. The calculation is based on the number of days in the calendar year during which the professional relationship in Belgium was maintained. A person who starts working in the middle of the year does not therefore need to earn more than EUR 70,000 during the remaining six months. They must instead exceed the corresponding proportional threshold. The same rule applies where the employee leaves Belgium before the end of the year or where the maximum period of application of the regime expires.
Split payroll and work performed in several countries
A split payroll exists where the professional’s remuneration is paid by two or more companies or divided between payroll systems in different countries. This structure is common within multinational groups where an employee works for several subsidiaries or simultaneously performs functions in Belgium and abroad. The existence of several payrolls does not, by itself, prevent access to the regime. However, it is necessary to determine which part of the remuneration relates to work performed in Belgium.
💡 For example, an executive may receive part of their salary from a German company and another part from the Belgian subsidiary. If both amounts remunerate functions performed in Belgium, they may be relevant to the calculation even though they are paid from different countries.
By contrast, the part of the remuneration corresponding to services physically performed in Germany or another country should not be included. In practice, this allocation may be demonstrated through travel calendars, attendance records, timesheets, remote-working policies, contracts, assignment letters and cost-sharing agreements. Remote work from another country requires particular attention. Even where the employee is hired by a Belgian company, the days physically worked abroad may affect the portion of remuneration taken into account. It is therefore advisable to carry out the full calculation before submitting the application and to review it at the end of each year.
Special regime for expatriate researchers
The special regime for expatriate researchers is intended for certain professionals recruited abroad or transferred to Belgium to carry out mainly research activities. The main difference is that researchers are not required to exceed a minimum salary threshold. However, they must work as employees, devote at least 80% of their working time to research activities and hold an eligible university qualification or, alternatively, demonstrate ten years of relevant professional experience.
Who is considered an expatriate researcher?
The regime is reserved exclusively for individuals who receive remuneration as employees. It therefore does not apply to self-employed professionals who invoice their services directly or to persons seeking to qualify as company directors or senior executives. The researcher must carry out their activities in a laboratory or within a company or organisation that operates one or more research and development programmes. The research may be conducted individually or as part of a team, but it must constitute the employee’s exclusive or main professional activity.
💡 The functions actually performed, the projects in which the employee participates and the time devoted to research activities must all be examined.
Requirement to devote 80% of working time to research
The researcher must devote at least 80% of their working time to scientific, industrial or technical research activities. This percentage refers to working time. It must therefore be possible to demonstrate that research duties represent at least four fifths of the employee’s professional activities. The remaining 20% may be devoted to complementary tasks, such as internal meetings, training, preparing reports, coordinating projects or carrying out certain administrative duties. However, where commercial, managerial, operational or administrative functions account for more than 20% of the employee’s working time, this requirement may no longer be satisfied.
💡 In practice, compliance should be demonstrated through the employment contract, a detailed job description, an estimated allocation of working time, the assigned research projects and, where necessary, internal activity records.
Eligible university qualifications
The researcher may satisfy the qualification requirement by holding a doctorate or a master’s degree in one of the expressly recognised fields. Eligible qualifications include degrees in exact or applied sciences, civil engineering sciences, medical sciences, veterinary sciences, pharmaceutical sciences, architecture and industrial sciences in agronomy. A doctorate is not necessarily required. A master’s degree in one of these fields may be sufficient, provided that the professional activities carried out in Belgium genuinely constitute research work and the 80% requirement is satisfied.
The qualification must also be reasonably connected with the research activity. Degrees exclusively related to fields such as law, economics, business management or social sciences are not included among the expressly listed qualifications. In such cases, it must be determined whether the professional can demonstrate ten years of relevant experience in one of the recognised scientific fields. Where the qualification was obtained abroad, it may be necessary to examine its academic content and the procedure for the recognition of foreign qualifications in Belgium.
Ten years of equivalent professional experience
The absence of an eligible doctorate or master’s degree does not automatically exclude the researcher. As an alternative, the legislation allows the applicant to demonstrate at least ten years of relevant professional experience. This experience must be connected with one of the recognised fields, namely exact or applied sciences, civil engineering, medical, veterinary or pharmaceutical sciences, architecture or industrial sciences in agronomy.
It is not sufficient merely to have worked for ten years in a technology, medical or industrial company. It must be demonstrated that the functions actually performed were genuinely connected with the relevant scientific or technical field and provided experience comparable to that required for the research activity. Supporting evidence may include the applicant’s curriculum vitae, references from former employers, publications, training courses delivered and other documents that make it possible to verify the nature and duration of the experience.
The application should identify the positions held, the start and end dates, the projects carried out and the responsibilities assumed. Where the experience was acquired in several companies or countries, the entire ten-year period should be clearly documented. Professional experience replaces the academic qualification, but not the other requirements. The employee must still devote at least 80% of their professional activity in Belgium to research duties.
Scientific, technical, industrial and research and development activities
The regime covers scientific, industrial or technical research activities carried out within a laboratory or an organisation operating research and development programmes. Research and development activities in sectors such as engineering, information technology, biotechnology, medicine, pharmaceuticals, architecture, industry or agronomy may also qualify, provided that the specific functions genuinely constitute research activities. Not every technical task amounts to research. The key requirement is to demonstrate that the employee participates in projects intended to generate new knowledge, develop innovative solutions or substantially improve products, processes or services.
Comparison table | Expatriate taxpayer and expatriate researcher
| Criterion | Expatriate taxpayer | Expatriate researcher |
|---|---|---|
| Employee | Yes | Yes |
| Company director or senior executive | In certain cases | No; the regime is reserved for employees |
| Minimum salary | More than EUR 70,000 gross per year | No salary threshold |
| Scientific qualification | Not required | Eligible doctorate or master’s degree, unless equivalent experience is demonstrated |
| Alternative professional experience | Not required | At least ten years in an eligible field |
| Minimum research activity | Not required | At least 80% of working time |
| Tax-free reimbursement of recurring expenses | Up to 35% | Up to 35% |
| Initial duration | Five years | Five years |
| Possible extension | Three additional years | Three additional years |
| Maximum duration | Eight years | Eight years |
Both regimes are initially granted for five years and may be extended, upon application, for an additional three years. Their maximum duration is therefore eight years.
What are the benefits of the tax regime for expatriate taxpayers and researchers?
The special tax regime for expatriate taxpayers and researchers offers a significant tax advantage. Its main purpose is to compensate for the additional costs caused by international mobility and to facilitate the recruitment of highly qualified foreign professionals and researchers. Although the two categories are subject to different eligibility requirements, their main tax benefits are largely the same.
Tax exemption of up to 35% of gross remuneration
The main benefit is that the employer may cover certain recurring expenses arising from the transfer to and employment in Belgium, up to a maximum of 35% of the annual gross remuneration. When the legal conditions are met, these amounts are treated as reimbursements of employer-related expenses and are therefore not included in the beneficiary’s taxable remuneration.
💡 In practice, this can significantly reduce the amount subject to Belgian income tax and increase the net remuneration received by the employee or researcher.
Since 1 January 2025, the maximum percentage has increased from 30% to 35%. The previous absolute annual cap of EUR 90,000 has also been removed. The tax benefit is therefore now determined by the 35% percentage limit, without a fixed annual ceiling.
Reimbursement of certain additional expenses outside the 35% limit
In addition to the recurring expenses covered by the 35% limit, the employer may separately reimburse certain specific expenses related to the relocation and settlement of the expatriate and their family in Belgium. These expenses may include the costs of moving to Belgium, trips made to find accommodation, travel expenses for the expatriate, their partner and children, and the transport, packing, dismantling and reassembly of furniture. They may also include certain hotel accommodation expenses during the first three months, costs incurred to prepare or equip the home during the first six months, and school fees for children attending certain private or international schools in Belgium. These amounts may also be treated as employer-related expenses, provided that they are supported by invoices or other appropriate evidence. They are not included within the ordinary 35% limit, which may considerably increase the overall economic value of the regime.
Higher net remuneration without increasing the gross salary cost
From the beneficiary’s perspective, part of the remuneration package may be received as a tax-free reimbursement of expenses instead of being subject to the progressive rates of Belgian income tax. For the employer, the Expatriate Tax Regime in Belgium can be an effective tool for attracting and retaining international talent. It may allow the company to offer a more competitive remuneration package without necessarily increasing the gross salary subject to taxation. The tax exemption should not, however, be confused with an exemption from social security contributions. The possible impact on social security contributions and on the calculation and coordination of pension rights in Belgium should be examined separately.
Application for a period of up to eight years
The regime may initially apply for a maximum period of five years. It may subsequently be extended for an additional three years, provided that the conditions remain satisfied and an application for extension is submitted. An expatriate taxpayer or researcher may therefore benefit from the tax advantages for a total maximum period of eight years. This provides considerable tax stability for professionals carrying out medium- or long-term projects in Belgium.
Specific benefits for expatriate taxpayers
Expatriate taxpayers may benefit from the 35% exemption when working as employees and, in certain circumstances, when carrying out management or directorship functions within a Belgian company. In addition, since 1 January 2025, the minimum remuneration threshold has been reduced from more than EUR 75,000 to more than EUR 70,000 gross per year. This reduction allows a wider range of executives, specialists and international professionals to qualify for the regime.
Specific benefits for expatriate researchers
The main specific advantage of the regime for expatriate researchers is that no minimum annual remuneration is required. A researcher who meets the conditions relating to qualifications, professional experience and scientific activity may therefore benefit from the regime even where their remuneration does not exceed the EUR 70,000 threshold applicable to expatriate taxpayers. This exception is particularly important for researchers employed by universities, scientific centres, technology companies, laboratories or research and development departments, whose salaries may fall below the general threshold despite the high level of expertise required.
Duration, extension and end of the expatriate tax regime in Belgium
The Expatriate Tax Regime in Belgium is initially granted for a maximum period of five years, calculated from the date on which the beneficiary first takes up their position or is assigned to work in Belgium. It may be extended once for an additional three years, bringing the total maximum duration to eight years.
Initial five-year period
The period begins on the date when the beneficiary effectively starts their professional activity in Belgium. The regime may also end before the five-year period expires if its conditions are no longer met. This may occur, for example, if the expatriate taxpayer no longer exceeds the salary threshold, the expatriate researcher no longer devotes at least 80% of their working time to research, or the beneficiary begins carrying out a professional activity that is not eligible under the regime.
Extension for an additional three years
First, extension is not automatic. The employer or company must submit a new application and demonstrate that the conditions of the regime continue to be met. Then, the application may be submitted no earlier than one month before the end of the initial five-year period and no later than three months after that period has expired. It is advisable to prepare the application before the first five years end. This makes it possible to review the remuneration, the functions performed and the supporting documents, while avoiding an interruption or incorrect application of the tax treatment.
End of the regime after eight years
Following the extension, the regime automatically ends 36 months after the day following the end of the initial five-year period. It may also end earlier if the relevant conditions are no longer satisfied. From that moment, the recurring allowance no longer automatically benefits from the special tax treatment available under the Expatriate Tax Regime in Belgium. The employer must adjust the payroll and determine whether any amounts may continue to be treated as reimbursements of employer-related expenses under the ordinary Belgian tax rules. The end of the regime may significantly reduce the beneficiary’s net remuneration. It is therefore advisable to review the individual situation well in advance.
Change of employer during the expatriate tax regime in Belgium
Changing company does not necessarily mean losing the Expatriate Tax Regime in Belgium. However, the approval granted in relation to the first employer does not automatically transfer to the new one. Continued eligibility requires a review of the new contract, the functions performed, the remuneration and the beneficiary’s professional category.
Is the regime automatically lost?
No. The employee may retain the regime if the new position continues to meet the legal requirements and the new employer submits its own application. The expatriate taxpayer must continue to receive qualifying annual remuneration exceeding EUR 70,000. The expatriate researcher must remain an employee and continue to devote at least 80% of their working time to research activities. Until the new situation has been properly formalised, it should not be assumed that the tax benefit may continue to be applied through the payroll. A change of employer requires a new application.
The new employer must submit a new application
The new company must submit a complete application to the SPF Finances. It is not sufficient to provide the approval obtained by the previous employer or to notify the change informally. The new application must demonstrate the new professional relationship, the functions performed, the remuneration and, where relevant, the research activities. The purpose is to show that the new position continues to meet the conditions of the regime. Decisive point is whether the legal entity employing or remunerating the beneficiary has changed.
Deadline following a change of employer
The new application must be submitted within three months of the date on which the employee starts working for the new employer. Deadline should not be calculated from the date on which the contract is signed when the actual start date is later. The application should therefore be prepared before the change or immediately after the employee takes up the new position.
A change of employer does not restart the five-year period
Starting work for a new company does not create a new five-year period. The initial period continues to run from the date on which the beneficiary first started working in Belgium. For example, if an employee changes company after two years, they may only benefit from the remaining part of the initial period. They may later apply for the additional three-year extension if they continue to meet the conditions. The maximum duration therefore remains five years, extendable to a total of eight years.
Change between companies within the same group
The fact that both companies belong to the same corporate group does not remove the obligation to submit a new application. If the employee moves from one Belgian subsidiary to another company with a different legal personality and company number, there will normally be a new employer. The new entity must once again demonstrate the professional relationship and the remuneration. By contrast, a simple change of department, line manager or cost centre within the same company does not necessarily amount to a change of employer. Even so, it should be confirmed that the new functions remain compatible with the regime.
Periods without employment between two contracts
During a period without a professional relationship, there is no remuneration to which the tax benefit can be applied. The regime is not suspended so that the unused months can be recovered later. The maximum period continues to run from the date on which the beneficiary first started working in Belgium. Where the gap between contracts is significant, it is advisable to confirm in advance whether continued eligibility under the regime can still be supported.
Changing from employee to company director
An expatriate taxpayer may move from employee status to a company director role without necessarily losing the regime. However, they must hold a genuine corporate mandate or perform effective management or day-to-day management functions and must continue to satisfy the salary requirement. If the change takes place within the same company, the new mandate, the functions and the remuneration must be properly documented. If the person moves to another company, that company must submit a new application. The position is different for an expatriate researcher. This regime is reserved for employees. If the researcher ceases to be employed, they no longer meet this requirement.
What should you do if the SPF Finances refuses the application?
The first step following the refusal of an application under the Expatriate Tax Regime in Belgium is to identify the exact reason for the decision and act within the deadline stated in the notification.
Review the reasons for the refusal
The decision should be examined together with the application, the contract, the remuneration and the supporting documents submitted. The most common reasons for refusal include insufficient evidence of previous tax residence, failure to meet the 150-kilometre requirement or insufficient qualifying remuneration. For expatriate researchers, the refusal may result from inadequate evidence of the required qualification, professional experience or compliance with the condition that at least 80% of working time must be devoted to research. Any response should focus specifically on the reason identified by the SPF Finances.
Check the available appeal procedure and deadline
The refusal decision should indicate the available appeal procedure and the deadline for using it. Where a specific procedure is provided, it must be followed in accordance with the instructions contained in the notification. If the dispute is subsequently reflected in a Belgian tax assessment notice, known as an avertissement-extrait de rôle, a formal objection against the tax assessment must generally be submitted within one year of the date on which the notice was sent.
Prepare a specific and well-documented challenge
An effective challenge should clearly identify the error and include documents proving why the decision should be reconsidered.
💡 For example, if previous tax residence is disputed, it may be necessary to provide tax residence certificates and a complete timeline of the applicant’s addresses. If the issue concerns remuneration, the application should include a calculation distinguishing the remuneration connected with work performed in Belgium, benefits in kind and amounts excluded from the threshold.
Where the functions of a company director or researcher are disputed, the corporate mandate and a detailed job description should be provided. It is not sufficient simply to state that the applicant meets the requirements. The documents must allow the SPF Finances to verify this objectively.
Review the payroll treatment
If the company was already applying the 35% tax treatment before receiving the refusal decision, it must review the treatment of the amounts paid. The refusal may require corrections to the payroll, the Belgian wage withholding tax and the relevant tax forms. Continuing to apply the exemption after becoming aware of the refusal increases the risk of a tax adjustment, interest and possible penalties.
Consider tax mediation without missing any deadlines
The Belgian Tax Mediation Service may intervene in certain disputes while the matter remains at the administrative stage. However, mediation does not replace the applicable appeal procedure and should not be used as a reason to allow a deadline to expire. Tax mediation may be useful where there is disagreement regarding the interpretation of the facts or whether the documents submitted are sufficient. Its opinion is not binding, however, and the service cannot impose a solution on the SPF Finances.
Common mistakes that may lead to refusal of the expatriate tax regime in Belgium
Qualifying for the Expatriate Tax Regime in Belgium requires more than simply meeting the legal conditions. The application must be submitted correctly, the remuneration must be properly structured and all conditions must continue to be satisfied throughout the period of application. An error can have serious consequences. The Belgian tax authorities may declare the application inadmissible, refuse it, terminate the regime early or reassess amounts that were incorrectly treated as tax-free.
Submitting the application after the three-month deadline
The employer must submit the application within three months of the date on which the expatriate taxpayer or researcher starts working in Belgium. The deadline runs from the effective start date or the date on which the person is assigned to work in Belgium. It does not run from the municipal registration date, the first complete payroll payment or the filing of the annual tax return. The application must include the official form, the declaration signed by the expatriate and all mandatory supporting documents. An application submitted after the deadline cannot, in principle, be corrected retroactively. The exceptional transitional measures introduced in 2026 have already ended and do not replace the ordinary deadline applicable to new employees. Eligibility should therefore be reviewed before recruitment or immediately after the professional activity begins.
Confusing administrative residence with tax residence
Registration with a Belgian municipality and Belgian tax residence are related concepts, but they are not the same. Tax residence is determined by examining the person’s actual circumstances, home, family situation and, where two countries may consider the person to be resident, the applicable double taxation treaty. The person must be able to prove where they were tax resident through tax residence certificates, tax returns and other supporting documents. After the move, it must also be determined whether the expatriate becomes a Belgian tax resident or continues to be treated as a non-resident. Highly qualified professionals who are not citizens of the European Union may also require a European Blue Card in Belgium or another appropriate residence and work permit.
Calculating the 150-Kilometre distance incorrectly
During the previous 60 months, the applicant must have lived at least 150 kilometres from the Belgian border. The distance is measured from the border of Belgium, not from Brussels, the employer’s registered office or the usual place of work. The review must cover every address held during those 60 months. Living within the excluded 150-kilometre area during part of that period may prevent the regime from applying, even if the person’s most recent address was located much further away.
💡 One of the most common mistakes is to check only the address held immediately before recruitment. An approximate estimate based solely on the city should also be avoided. Where the distance is close to the limit, an individual calculation should be retained together with documents proving the relevant period of residence.
Including an uncertain Bonus to reach the minimum salary
An expatriate taxpayer must receive annual gross remuneration exceeding EUR 70,000 for work performed in Belgium. When the fixed salary does not reach this threshold, it may be tempting to include any expected or anticipated bonus. However, a bonus that depends entirely on the employer’s discretion does not provide a reliable basis for demonstrating the minimum remuneration. The risk is greater where the bonus depends on future results, may be reduced or is conditional on the employee remaining with the company until a particular date. If the bonus is ultimately not paid and the qualifying remuneration falls below the threshold, continued compliance with the regime may be questioned for that year.
Including remuneration for work performed outside Belgium
The salary threshold is not necessarily calculated on the employee’s entire remuneration. This is particularly important where the professional regularly works in several countries, performs regional functions, works remotely from abroad or receives remuneration through a split payroll arrangement. The fact that remuneration is paid by a Belgian company does not always mean that it relates to work performed in Belgium. Similarly, an amount paid by a foreign company may be relevant where it remunerates services actually carried out in Belgium. The company must establish a consistent allocation based on working days, the functions performed and the available documentation. Travel calendars, attendance records and remote-working policies may be particularly important.
Automatically applying the 35% allowance through payroll
The 35% rate is a maximum limit. It is not an automatic exemption and does not necessarily have to be applied in full. Before the allowance is reflected in payroll, the application must have been accepted. This is important because, if the application is refused or the calculation is incorrect, corrections may be required to the payroll, tax forms and wage withholding tax returns. The application of the regime should therefore always be coordinated between the employer, the legal and tax adviser and, where applicable, the payroll provider.
Failing to submit a new application after changing employer
The regime is linked to the professional relationship and to the entity that submits the application. A change of employer or, in the case of an expatriate taxpayer, a change of company therefore requires the new entity to submit a new application.
💡 The change does not create a new five-year period. The duration continues to run from the date on which the person first took up the position that gave access to the regime.
The situation must also be reviewed where the employee transfers to another company within the same group. The new company must act promptly and reassess the professional category, remuneration, functions and all other applicable conditions.
Failing to prove that 80% of working time is devoted to research
The Belgian tax authorities may examine the functions actually performed and not merely the employee’s job title. A contract describing the employee as a researcher will be insufficient if, in practice, a substantial part of their time is devoted to commercial, administrative, managerial or ordinary production activities. The company should be able to demonstrate the percentage through a detailed job description, assignment to specific projects and, where necessary, internal activity records. If the 80% requirement is not met, the employee will not qualify under the regime for expatriate researchers. However, the general regime for expatriate taxpayers may still be considered if the person exceeds the minimum remuneration threshold and satisfies the other conditions.
Failing to declare foreign income or bank accounts
The expatriate tax regime in Belgium does not exempt the beneficiary from their other tax obligations. When the expatriate becomes a Belgian tax resident, they must declare their worldwide income and any real estate located abroad, even where a double taxation treaty gives another country the primary right to tax that income. Belgian tax residents who hold or jointly hold bank accounts abroad must declare them both in their annual Belgian tax return and to the Central Point of Contact of the National Bank of Belgium. In addition, a certificate issued by the country of residence confirming that the person is subject to tax there as a tax resident must be submitted to the SPF Finances. Where a person retains a home, income or professional activity in Spain, their tax residence and the allocation of taxing rights must be examined under the Double taxation treaty between Spain and Belgium.
💡 Failure to declare foreign income, property or bank accounts does not automatically result in the loss of the regime, but it may lead to separate tax adjustments, interest and penalties.
❗ Most of these mistakes can be avoided through a coordinated review before the professional activity begins in Belgium. An annual review is also advisable while the regime applies. A change in circumstances may affect eligibility and lead to the loss of the tax benefit if any of the conditions are no longer satisfied.
Successful case studies under the expatriate tax regime in Belgium
The following cases show that approval under the expatriate tax regime in Belgium does not depend solely on the applicant’s salary or profession. In each case, it was necessary to examine the individual situation, adapt the contractual documentation and demonstrate compliance with all the applicable requirements.
Spanish executive recruited by a Brussels company
An executive living in Madrid received an offer to join a company in Brussels with annual remuneration exceeding EUR 70,000. Before the move, we confirmed that the executive had not been a Belgian tax resident, had always lived more than 150 kilometres from the Belgian border and had not previously received professional income taxable in Belgium. We reviewed the contract to clearly distinguish ordinary remuneration from reimbursements of employer-related expenses and prepared the salary calculation to be submitted with the application. We also coordinated with the company to ensure that the regime was correctly applied from the start of the professional activity.
💡 Result: the SPF Finances approved the application under the regime for expatriate taxpayers. Preparing the case before the employee started work made it possible to submit a complete application within the three-month deadline.
Researcher transferred from a foreign university to Leuven
A researcher earning less than EUR 70,000 was recruited abroad to participate in a scientific project in Leuven. We first ruled out the ordinary regime for expatriate taxpayers because the salary threshold was not met. Then we examined her eligibility under the regime for expatriate researchers. Also, we submitted her doctoral qualification, a detailed description of the project and an allocation of duties showing that more than 80% of her working time was devoted to research activities. We also requested a precise statement from the research centre describing the scientific nature of her work.
💡 Result: the application was approved under the regime for expatriate researchers. The decisive factor was demonstrating the actual content of her duties, rather than relying only on her academic qualification.
Director of a Belgian company recruited abroad
A Belgian company wished to appoint a professional living in Italy as a director responsible for the company’s financial management and day-to-day operations. We confirmed that the individual was not a cofounder and that their shareholding remained below the permitted limit. Then, we prepared the director’s mandate and a detailed description of their decision-making, representation and financial management powers. Finally, we also demonstrated that the individual would carry out genuine and permanent management functions and that their remuneration exceeded the statutory threshold.
💡 Result: the individual was recognised as an expatriate taxpayer. The detailed evidence of the functions actually performed demonstrated that the position was not merely nominal.
Employee with remuneration split between Belgium and another country
An executive working for an international group received part of their remuneration from Belgium and another part from a foreign company. The total remuneration exceeded EUR 70,000, but it was unclear which amount could be taken into account for the application. We analysed the contracts, the international assignment letter, the working days and the allocation of duties between the two companies. We then separated the remuneration relating to work performed in Belgium from the remuneration connected with work carried out abroad. The application included an explanation of the split payroll arrangement and the allocation of costs within the group.
💡 Result: the regime was approved because the remuneration attributable solely to work performed in Belgium exceeded EUR 70,000. Without this allocation, the salary figure presented in the application would have been difficult to justify.
Employee exceeding EUR 70,000 through variable remuneration
An employee received a fixed salary below the statutory threshold, but the remuneration package included variable pay that brought the annual amount above EUR 70,000. We reviewed the bonus plan and confirmed that it was not a discretionary payment. The objectives, calculation method and minimum amount were contractually defined. We asked the company to document the certain nature of the variable remuneration and submitted a detailed calculation of the qualifying annual salary.
💡 Result: the bonus was taken into account and the application was approved. The decisive factor was demonstrating a genuine contractual entitlement to the variable remuneration rather than a mere expectation of payment.
Employee who changed company after two years
A beneficiary of the regime received an offer from another Belgian company after working for two years. The new company intended to continue applying the tax benefit directly through payroll. We explained that the approval obtained in relation to the first employer did not automatically transfer to the new company. We reviewed the new remuneration and duties and submitted a new application linked to the change of employer.
💡 Result: the employee was able to retain the regime with the new employer. Submitting a new application avoided an irregular payroll treatment that could have led to a later reassessment.
Professional who had previously carried out occasional work in Belgium
A professional recruited from Spain had previously travelled to Belgium to attend meetings and provide certain services. There was uncertainty as to whether these previous activities prevented access to the regime. We reviewed the individual’s tax returns, days of presence in Belgium, the entity that bore the remuneration costs and the applicable double taxation treaty. Then, we demonstrated that the previous visits had not generated professional income subject to Belgian non-resident income tax. Finally, we expressly explained this point in the application and submitted documents confirming the individual’s residence and taxation in Spain.
💡 Result: the regime was approved. Having occasionally worked in Belgium was not, in itself, an obstacle. The relevant point was that the individual had not previously been taxed in Belgium on professional income.
Applicant who had lived in several countries
An applicant had lived in several countries during the five years preceding the move to Belgium. The difficulty was demonstrating that none of the addresses was located within the excluded 150-kilometre area. We reconstructed the full 60-month period using tax certificates, tenancy agreements and residence records. We individually checked the distance between each address and the Belgian border and prepared a complete timeline for the application.
💡 Result: the tax authorities accepted that the territorial condition had been satisfied. The application did not refer only to the final address but provided continuous evidence covering the applicant’s entire previous residence history.
Cases in which we advised against submitting an application
Not every assessment results in an application. In some cases, we found that the individual had already lived in Belgium, had resided within the 150-kilometre area or did not reach the minimum qualifying remuneration. In these situations, we explained why the case did not meet the legal requirements and avoided submitting an application that was likely to be refused. Where possible, we examined legal alternatives, such as the specific regime for expatriate researchers, other reimbursements of employer-related expenses or a remuneration structure compatible with the ordinary tax rules.
💡 The value of legal advice does not consist only in obtaining approval. It also involves identifying non-viable cases at an early stage and avoiding unnecessary tax and employment risks.
The expatriate tax regime in Belgium in figures
Approvals under the new regime
According to the available figures, in 2022, the first year in which the special regime for expatriate taxpayers and researchers applied, 1,185 approvals were granted to new expatriates. In addition, 2,148 transitions from the former special tax regime for foreign executives to the new regime were approved for 2022.
Development of the former expatriate tax regime
The number of beneficiaries of the former tax regime by tax year was as follows:
| Tax year | Beneficiaries of the former regime |
|---|---|
| 2020 | 23,301 |
| 2021 | 25,298 |
| 2022 | 27,469 |
| 2023 | 27,251 |
What can we conclude from these statistics?
The figures confirm that the taxation of international professionals is an important issue in Belgium. The former regime had more than 27,000 beneficiaries in the most recent published tax years. During the first year of the new system, more than 1,000 approvals were also granted to newly recruited or transferred professionals. However, the available statistics do not show which professional profiles are more likely to obtain approval, the most common reasons for refusal or the proportion of expatriate researchers compared with expatriate taxpayers. For this reason, an individual assessment of the applicant’s previous residence, remuneration, functions and supporting documentation remains essential.
Do you need advice on the expatriate tax regime in Belgium?
The correct application of the expatriate scheme requires coordination of tax matters, the employment contract, the remuneration structure, payroll, social security and, where applicable, residence rights or work permits. At Arthur & Marin, our lawyers specialising in International law advise employees, executives and researchers. Our corporate legal advisory service in Belgium also supports employers and international groups throughout the entire process.
We assess eligibility, verify residence and tax history, calculate the relevant remuneration, adapt contractual documents, prepare the application to the Federal Public Service Finance, and assist in the event of a change of employer, an extension or a refusal.
Contact us by email at info@arthurmarin.com or by telephone on +32 465 345 345.
💡 A review before signing the contract or starting the professional activity in Belgium can prevent mistakes that may result in the loss of a significant tax benefit.
Written by a lawyer admitted to the Brussels and Spanish Bars. Last legal review in 2026. Updated in accordance with the Act of 18 December 2025 and Administrative Circular 2026/C/51.
