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.
Related Posts
Belgium updates Local File form, clarifies use of ‘Termination of CBC notification obligation’
January 30, 2026
Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings
Read More Belgium abolishes advertising tax
January 23, 2026
Belgium’s Federal Public Service Finance (FPS) announced, on 22 January 2026, that it has abolished the annual display tax (advertising tax), effective from 1 January 2026, following the enactment of the Cost Reduction Act of 19 December
Read More Belgium bans import of certain Russian petroleum products from third countries
January 21, 2026
Belgium’s Federal Public Service Finance (FPS) announced, on 19 January 2026, that it will ban the import of certain petroleum products made in third countries from Russian-origin crude oil, effective 21 January 2026. The measure is part of the
Read More Belgium: Government proposes DAC8 crypto-asset framework rules
January 13, 2026
The government has presented the bill No. 56 1249/001 of 17 December 2025 to parliament on 9 January 2026 to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). Set to take effect retroactively
Read More
Belgium raises annual tax on credit institutions
December 31, 2025
Belgium’s Federal Public Service (FPS) Finance has gazetted the Law of 19 December 2025 on 30 December 2025, introducing amendments to the Income Tax Code (CIR 92) which includes changes to the annual tax on credit institutions. The law
Read More Belgium updates transfer pricing documentation rules
December 31, 2025
Belgium published the Royal Decree of 7 December 2025 in the Official Gazette on 19 December 2025, which repeals the previous Royal Decree of 16 June 2024 concerning transfer pricing documentation. Under the new decree, taxpayers are no longer
Read More