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 24/12/2025 | Reading time: 1 minute 

 

 ![Luc Lamy](/sites/default/files/styles/ratio_1_1/public/2024-01/Luc%20Lamy_1_HR%20%281%29.jpg?h=196c53c8&itok=IN_4fXph "Luc Lamy ")

Luc Lamy

Partner Tax & Legal Services

 

 [Contact](/en/contact) 

 

 

 

 

 
As from 1 January 2025, retroactive amendments will be made to the special tax re-gime for inpatriates.

 

 

 

​The new regime provides for the following adjustments:

1. the maximum percentage of tax-free allowances is increased from 30% to 35% of the remuneration;
2. the annual maximum cap of EUR 90,000.00 is abolished;
3. the minimum gross remuneration required to benefit from this regime is reduced from EUR 75,000 to EUR 70,000.

The Belgian social security authorities (RSZ/ONSS) have recently published an administrative instruction clarifying that the social security exemption under the inpatriates regime will not be aligned with the recent changes to the tax legislation.

This means:

- allowances of up to 30% of the gross remuneration remain exempt from social security contributions, whereas the percentage has been increased to 35% for tax purposes;
- the EUR 90,000 cap on the above-mentioned allowances remains in place for social security purposes, even though it has been abolished for tax purposes;
- the remuneration threshold to benefit from the social security exemption remains EUR 75,000 per year, even though this has been reduced to EUR 70,000 for tax purpose.

​This is not good news and will further complicate matters for employers. We will closely monitor developments and review the details.

 

 Contact one of our experts

 

 [  ![](/sites/default/files/styles/ratio_1_1/public/2024-01/Luc%20Lamy_1_HR%20%281%29.jpg?h=196c53c8&itok=IN_4fXph)  

### Luc Lamy

Partner Tax & Legal Services

 

 

  ](/en/contact) 

 

  

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