The Belgian government has proposed legislation to amend the rules for determining the non-resident individual (personal) income tax as applicable to expatriates. Proposed changes include the repeal of personal exemptions for expatriates benefiting from the expatriate tax concessions that have foreign travel exclusion in excess of 25%, repeal the category of non-resident taxpayers who have an abode in Belgium; and potential increase of the amount of individual income tax due in certain circumstances.
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