WHY TALENT CHOOSES BELGIUM

Attracting international talent is no longer simply a question of compensation. Employees increasingly evaluate the overall package: career opportunities, family considerations, healthcare, education, mobility and quality of life.

Situated at the crossroads of Western Europe, Belgium provides easy access to major economic centres including Paris, London, Amsterdam, Frankfurt and Luxembourg. The country’s multilingual character is another important asset. Dutch, French and German are official languages, while English is widely used in business environments.

Belgium also benefits from a highly educated workforce and internationally recognised universities. For internationally mobile employees relocating with their families, the quality of public services often becomes a decisive factor. Belgium offers a high standard of healthcare, extensive social protection and access to a broad network of international schools.

A STRONG PLATFORM FOR INTERNATIONAL BUSINESS

Belgium hosts the headquarters of the European Union, NATO and thousands of multinational businesses. This creates a uniquely international business environment where cross-border activities are the norm rather than the exception.

For companies establishing a European presence, Belgium offers access to a large and highly skilled labour market, excellent transport and logistics infrastructure, proximity to major European consumer markets, strong legal certainty and a mature professional services ecosystem.

THE GROWING IMPORTANCE OF TALENT MOBILITY

One of the biggest challenges facing expanding businesses is ensuring that key employees can be deployed internationally in a cost-effective manner.

Whether establishing a new subsidiary, launching a regional headquarters or supporting a growing Belgian operation, organisations often need to relocate senior leaders, technical specialists or highly skilled professionals from abroad.

BELGIUM’S SPECIAL TAX REGIME FOR INBOUND TAXPAYERS AND RESEARCHERS

A key component of Belgium’s attractiveness for internationally mobile employees is its Special Tax Regime for Inbound Taxpayers and Inbound Researchers.

The regime applies to employees hired by a Belgian company, a Belgian permanent establishment or assigned to Belgium by a foreign group entity. Eligible individuals may benefit from the regime for five years, with a one-time extension of three additional years.

One of the most attractive features of the regime is the possibility for employers to grant a tax-free reimbursement of costs proper to the employer of up to 35% of qualifying remuneration. Since 2025, the previous annual cap of EUR 90.000 has been removed for tax purposes.

In addition, certain relocation expenses, school fees for qualifying children and limited furnishing costs may also qualify for favourable treatment.

WHO CAN QUALIFY?

To qualify, employees must generally not have been Belgian tax residents during the 60 months preceding the start of employment in Belgium. They must not have been subject to Belgian non-resident taxation on Belgian professional income during that period and must not have lived within 150 kilometres of the Belgian border.

For most employees, a minimum annual gross remuneration threshold of EUR 70.000 applies. Qualifying researchers can benefit from a dedicated framework without the salary threshold, subject to specific conditions.

A STRATEGIC ADVANTAGE IN THE COMPETITION FOR TALENT

The competition for international talent is no longer limited to neighbouring countries. Belgian employers routinely compete with opportunities in the Netherlands, Luxembourg, Germany, Ireland, Switzerland and beyond.

The Belgian Special Tax Regime can therefore become an important differentiator in recruitment discussions. For employers facing persistent shortages in specialist functions, the ability to offer a more attractive overall package may be the difference between securing a candidate and losing them to a competing jurisdiction.

APPLICATION DEADLINE: DO NOT MISS IT

A critical practical consideration is timing. The application for the Belgian Special Tax Regime must be submitted within three months following the start of employment or assignment in Belgium. Employers should therefore ensure that eligibility assessments and application preparations are integrated into their onboarding processes from day one.

MORE THAN A TAX INCENTIVE

While the special tax regime undoubtedly enhances Belgium’s position, tax incentives rarely drive location decisions on their own. Belgium’s real strength lies in the combination of talent, infrastructure, quality of life, healthcare, education, connectivity and a favourable framework for inbound employees and researchers.

WHAT EMPLOYERS SHOULD DO NOW

1. Assess future talent needs.
2. Review assignment and recruitment strategies.
3. Analyse the financial impact of the regime.
4. Evaluate opportunities for inbound researchers.
5. Coordinate tax, payroll, HR and immigration processes.
6. Start the application process early and respect the three-month filing deadline.

HOW WE CAN HELP

The PKF BOFIDI team advises Belgian and international organisations on all aspects of international employment and mobility, including tax, payroll, social security, immigration and reward strategy.

We regularly assist businesses establishing or expanding operations in Belgium, helping them design efficient mobility frameworks and navigate the Belgian Special Tax Regime for Inbound Taxpayers and Inbound Researchers.

In a market where access to talent increasingly determines business success, understanding the opportunities available in Belgium can provide a meaningful competitive advantage.

For a conversation on how Belgium can support your growth ambitions and talent strategy, do not hesitate to contact us.

This article provides a general overview of the Belgian Special Tax Regime for Inbound Taxpayers and Inbound Researchers and reflects the rules applicable in July 2026. Application depends on the specific facts and circumstances of each case.