No nominative list of incoming taxpayers and researchers for income year 2022

Author: Peggy Criel (Legal Expert)
Read time: 1min
Publication date: 28/10/2022 - 08:22
Latest update: 28/10/2022 - 08:23

On 1 January 2022 two special tax regimes were introduced, one for incoming taxpayers and one for incoming researchers. Each year the employer must submit a nominative list of affected employees. For the income year 2022, this requirement does not apply.

Implementation of two special tax regimes

Two special tax regimes were introduced on 1 January 2022:

  • the special tax regime for incoming taxpayers (BBIB);
  • the special tax regime for incoming researchers (BBIO).

The introduction of these two new regimes coincides with the phasing out of the special regime for foreign executives.

Nominative list

No later than 31 January of each calendar year, the employer is obliged to provide to the tax administration a nominative list of the employees and business managers who enjoyed the benefit of BBIB or BBIO during the previous year.

A royal decree establishes the form of the list.

The FPS Finance announced on its website that a royal decree will be published in 2022. Consequently, an employer will not have to prepare or submit a nominative list for the 2022 income year.

Source: FPS Finance, Ingekomen onderzoekers en belastingplichtigen: geen nominatieve lijstverplichting voor inkomsten 2022.

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