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Each year in January, the salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries. This indexation is a mechanism whe...
In our newsletter of 22 December 2025 we provided an overview of the changes to the special tax regime for inbound taxpayers and inbound researchers implemented retroactively since 1 January 2025 on a tax level. The Belgian social security authori...
As already mentioned in our previous newsletter, a special tax regime for inbound taxpayers and inbound researchers has been introduced since 1 January 2022 in order to reduce the salary costs for the company of its eligible employees/company directo...
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