fiscalité
Special tax regime for foreign executives and specialists – new art 31/2 ITC
Par FMG_admin
The special tax regime for foreign executives set out in a 1983 circular has been replaced by a new regime (Art 31/2 of the Income Tax Code).
The following conditions should be met during the 60 months prior to taking office: The executive cannot be a Belgian tax resident, or live within 150 km of the Belgium border, nor be subject to Belgian non-resident tax.
The minimum gross salary the executive is awarded should be at least 75.000€/year.
The employer’s contribution to the costs linked to the executive’s relocation and activity in Belgium are regarded as reimbursements of recurring costs proper to the employer. These costs are assessed on a flat-rate basis: 30% of the salary. This amount is capped at 90.000€/year.