• Type: Publication series
  • Date: 1/2/2014

Belgium – Proposed Changes Affecting Net Pay of Those Enjoying Expatriate Concessions 

KPMG Tax and Legal Advisers in Belgium reports that the Belgian government issued draft legislation amending the rules for calculating nonresident personal income tax. The important consequences of these measures, if passed, are: (i) the category of nonresident taxpayers with an abode in Belgium will be abolished; (ii) expatriates benefiting from the expatriate tax concessions who have a foreign travel exclusion in excess of 25 percent will no longer be entitled to personal exemptions; and (iii) in certain circumstances, potentially additional tax will be due.


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