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The program law of December 27, 2021 mentions a new regime for expatriates coming to Belgium. Under this new legislation, there is a Special Tax Regime for Incoming Taxpayers and a Special Tax Regime for Incoming Researchers. The social security authorities confirmed on February 7, 2022 that they will also grant an exemption for this regime.

As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2023 (and related tax year 2024).

On May 6, 2022, the Belgian tax administration has published their guidance on the new expat regime in a new Circular letter 2022/C/47 on the regulation introducing a special tax regime for incoming taxpayers and incoming researchers.

As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2022 (and related tax year 2023).

Triggering taxation at level of shareholders - individuals.