As mentioned in our previous article , a new special tax system entered into force in Belgium on 1 January 2022 for so-called impatriate taxpayers and researchers.
Alignment with the tax regime
The new tax regime for impatriate taxpayers or researchers allows, under certain conditions, that certain costs borne or reimbursed by the employer (on an actual and/or lump sum basis) are considered as costs proper to the employer.
In its communication, the NSSO announces that it accepts that the actual and/or lump-sum expenses that are reimbursed in line with the tax regime for impatriate taxpayers or researchers are exempt from social security contributions. Consequently, these expenses should not be reported in the DmfA return.
Formally, this position requires the amendment of Article 19 of the Royal Decree of 28 November 1969. The above is therefore still subject to the final approval and signature of the amending Royal Decree.
Please do not hesitate to contact our Compensation & Benefits team if you have any questions on this subject.