Out With the Old, In With the New: Belgium Unveils New Expat Tax System
The Belgian federal government recently adopted a new tax regime for expatriate employees and executives temporarily employed in the country. The new system went into effect on January 1, 2022, and replaced the previous expatriate tax system governed by the Circular Letter of August 8, 1983. Compared with the Circular Letter, the new regime provides more legal certainty to employers as well as…