At the end of 2025, the Belgian expat regime was relaxed and expanded, making it more attractive and accessible today. A recent circular now also explicitly confirms the possibility of retroactive adjustment.
Which changes were implemented in 2025?
The law of 18 December 2025 relaxed the expat regime as follows:
- The employer-specific costs were increased from 30% to 35% of the gross annual remuneration
- The maximum ceiling of 90,000 euros was abolished
- The minimum gross remuneration was reduced from 75,000 euros to 70,000 euros
Circular clarifies retroactive application
The circular confirms that employers and workers who are already using the expat status can retroactively adjust the existing wage structure to the relaxed rules. This allows you to fiscally optimise the salary package, often without additional pay cost.
It is advisable to review your existing expat arrangements and check whether adjustments to the labour contracts are beneficial.
What does Securex do for you?
Have you hired expats since 1 January 2025 and are you applying the expat status? Then a review of the salary packages is recommended.
Our colleagues from International Mobility are happy to accompany you in this process. You can contact them via international.mobility@securex.eu.
