Month: February 2024
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Changes of the rules for foreign workers on secondment as from 1 January 2022
The law of 27 December 2021 (called “Program Law”) finally laid down the legal principles for the tax status of those employees, company directors and researchers who can enjoy a special tax regime. The law introduces two new tax (favourable) regimes, namely a “Special Tax Regime for Incoming Taxpayers” (employees and company directors) and a…