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Brigitte Lievens

Brigitte Lievens

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Brigitte is an experienced tax lawyer specialized in personal income tax with focus on taxation of employment related income and tax (& tax treaty) aspects of international employment.

About Brigitte Lievens

Brigitte is an experienced tax lawyer specialized in personal income tax with focus on taxation of employment related income and tax (& tax treaty) aspects of international employment. She also assists HR staff and expats with tax coaching.

New Year, New Tax Regime for expats

By Brigitte Lievens, Tax lawyer, dated 16 December 2021

The issue has been discussed numerous times over the years.  For more than 35 years the current special tax regime for foreign executives is being granted and applied without legal basis (as it is based on a tax circular of 8 August 1983). The Belgian Cour des Comptes and courts criticized the regime more than once. We can state that all parties involved knew and accepted an “update” was needed.

The real question was how to modify or to replace the existing regime?

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COVID-19 and the Special Tax Regime for Expats?

Consequences of working at home during COVID-19 crisis

During the past months, the COVID19-crisis has reduced significantly professional travel. Homework and video & teleconferencing has become the norm. For employees not having been granted the “expat status”, but normally frequently travelling for business purposes, COVID19 could cause unpleasant tax surprises.

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