Lawyer Brigitte Lievens explains the special tax regime for expatriates in Belgium
Last Tuesday, January 27, 2026, the Official Spanish Chamber of Commerce in Belgium and Luxembourg organized, in collaboration with its partner and tax lawyer Brigitte Lievens, a conference on “The special tax regime for expatriates.”
During this event, Brigitte Lievens provided an overview of the current special tax regime for expatriates, highlighting its main features and explaining how employers can make the most of it. The speaker began by comparing the previous tax regime of 1983 with the new one, which came into force in 2022. Lievens also highlighted the latest developments introduced in December 2025, explaining how they affect the current system.
In addition, the conference addressed the compatibilities and incompatibilities of this regime with other tax benefits and obligations in Belgium, as well as a step-by-step explanation of how to apply for inclusion in the regime.
The talk concluded with a question-and-answer session in which participants were able to resolve more specific doubts related to their particular situations, along with a series of examples used to illustrate different cases.
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