As a reminder, Belgium applies a so-called “special tax regime” for expatriates temporarily working in Belgium. These expatriates are foreign nationals who are either executives (employees and directors), specialized employees or researchers and who are hired directly outside Belgium, transferred or seconded to a Belgian based company or branch that is part of an international group of companies. A draft law regulating this new expatriate regime has meanwhile been published.
See here the memo prepared by Gunther Valkenborg on that topic
