Special Expat Tax Regime (BNI/BRI) – Belgium

Employer can pay up to 35% of gross salary tax-free (increased from 30%). No longer capped at €90,000 - cap completely removed. For €200,000 salary: €70,000 tax-free. Significant savings for high earners.

Minimum salary reduced from €75,000 to €70,000 (BNI only). Makes regime accessible to more expats. Researchers (BRI) have no minimum salary requirement.

Changes apply retroactively. Late applications allowed within 3 months of law publication. Expats hired January-April 2025 between €70k-€75k can apply retroactively.

Must not have been Belgian tax resident in 60 months before starting Belgian employment. Whether resident or non-resident doesn't matter - just must prove 5 years absence.

Previous residence must be more than 150 kilometers from Belgian border. Prevents abuse by nearby residents.

BNI: employees and directors recruited from abroad or seconded within group. BRI: researchers only (employees, not directors). Must be hired from outside Belgium.

Must apply to FPS Finance within 3 months of employment start. Late applications forfeit regime. Tax office has 3 months to decide.

Employer pays 35% of gross salary as 'cost of expatriation' allowance. Completely tax-free. No receipts required (flat-rate). On top of regular salary. Example: €100k salary + €35k tax-free = €135k total.

Employer can reimburse additional costs: moving expenses, installation costs (max €1,500), international school fees. These are extra, on top of 35% allowance. Must have receipts for specific costs.

Important: Social security authorities only exempt first 30% (not 35%). Extra 5% is tax-free but subject to social contributions. Dual calculation needed. Government working to align rules.

Regime valid for 5 years from employment start. Automatically applied each year if conditions met. Salary threshold must be maintained throughout.

Can be extended for 3 more years (total 8 years). Must reapply for extension. All conditions must still be met.

New regime is individual-centric, not company-centric. Can continue with new Belgian employer if all conditions met. More flexible than old regime.

Failing salary threshold or other conditions terminates regime permanently. Cannot reapply unless prove another 5 years outside Belgium. Take care to maintain requirements.