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Belgian non-resident special status

This memorandum is based on the administrative circular of 8 August 1983 (n° Ci. RH 624/325.294).

	1		Generalities
	2		Conditions to benefit from the special tax regime
			nationality responsibility temporary assignment non-resident status secondment procedure

	3		Determination of the taxable income
			reimbursements of expenses attributable to the employer on-going expenses one-time expenses exemption for activities performed outside Belgium : the travel exclusion