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  • Service: Tax, International Executive Services
  • Type: Regulatory update
  • Date: 1/6/2014

Belgium - Proposed changes to expatriate tax rules 

January 6: The Belgian government has proposed legislation to amend the rules for determining the non-resident individual (personal) income tax as applicable to expatriates.

Among the consequences of the draft legislative measures, if enacted, are provisions that would:


  • Repeal the category of non-resident taxpayers with an abode in Belgium
  • Repeal personal exemptions for expatriates benefiting from the expatriate tax concessions who have a foreign travel exclusion in excess of 25%
  • Potentially increase the amount of individual income tax owed in certain circumstances

Read a January 2014 report prepared by the KPMG member firm in Belgium: Proposed Changes May Impact Net Pay of Those Benefitting from Expatriate Concessions




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