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May 7, 2024

Belgium implements new Cooperation Agreement impacting third-country nationals in Belgium

In April 2024, a new Cooperation Agreement came into force in Belgium impacting certain third-country nationals, including individuals covered under specific European Directives (e.g., EU Blue Card holders, seasonal workers, intra-corporate transferees, researchers, trainees and European Voluntary Service members). The Agreement will apply in the entire country and was signed by the authorities in all three regions in Belgium, which will implement it locally.

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