Inpatriate researchers and taxpayers

You work in Belgium as an inpatriate top management executive or researcher? Under certain conditions, you are entitled to a favourable tax regime for “inpatriate taxpayers” or “inpatriate researchers”.

If you started working and received remuneration in Belgium as from 1 January 2022, your Belgian employer may, under the conditions and within the limits laid down by law, bear certain expenses that will be considered as reimbursements of the employer's own expenses.

Certificate

To apply for the special regime, you must complete and sign a certificate to be given to your employer, who will attach it to the application form:

See also