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March 9, 2023
2023-0447

Belgium extends single permit scheme and “search year” permit to eligible researchers

Effective March 1, eligible third-country nationals who seek to work as researchers must obtain a single permit to work and reside in Belgium. Single permits are available to qualifying nationals of countries located outside the EU and EEA (i.e., third-country nationals) and authorize them to work and reside in Belgium.  Previously, researchers who have a hosting agreement with a recognized research institution in Belgium were not required to obtain single permits and could pursue research in Belgium using residence permits. Pursuant to the recent extension, researchers who have qualifying hosting agreements and a doctoral degree or its equivalent must now obtain single permits, which will authorize them to reside in Belgium for the duration of their validity period and undertake educational work in higher educational establishments without obtaining a separate work authorization. Qualifying researchers who were residing in Belgium prior to March 1 must apply for a single permit prior to the expiry of their current residence permit. The Belgian authorities are expected to make a decision on single permit applications submitted by eligible researchers within 60 days of the date of their filing.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert

 

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