{"id":43889,"date":"2023-02-13T16:11:30","date_gmt":"2023-02-13T14:11:30","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=laws&p=43889"},"modified":"2024-06-06T08:27:12","modified_gmt":"2024-06-06T06:27:12","slug":"circulaire-2022-c-47-relative-aux-dispositions-instaurant-un-regime-special-dimposition-pour-les-contribuables-impatries-et-les-chercheurs-impatries","status":"publish","type":"laws","link":"https:\/\/www.e2.law\/fr\/laws\/circulaire-2022-c-47-relative-aux-dispositions-instaurant-un-regime-special-dimposition-pour-les-contribuables-impatries-et-les-chercheurs-impatries\/","title":{"rendered":"Circulaire 2022\/C\/47 relative aux dispositions instaurant un r\u00e9gime sp\u00e9cial d\u2019imposition pour les contribuables impatri\u00e9s et les chercheurs impatri\u00e9s"},"content":{"rendered":"

Cette circulaire traite de ces nouveaux r\u00e9gimes d’imposition qui entrent en vigueur au 01.01.2022 et qui sont applicables aux contribuables impatri\u00e9s et aux chercheurs impatri\u00e9s \u00e9ligibles entrant en fonction en Belgique \u00e0 partir du 01.01.2022.<\/p>\n<\/div>

Table des\u00a0mati\u00e8res<\/p>\n

I. Introduction<\/a>
\nII. R\u00e9gime sp\u00e9cial d’imposition pour les contribuables impatri\u00e9s (RSII)<\/a><\/p>\n

A. Principe<\/a>
\nB. Contribuable impatri\u00e9<\/a><\/p>\n

1. Recrut\u00e9 directement \u00e0 l’\u00e9tranger<\/a>
\n2. Mise \u00e0 disposition au sein d’un groupe multinational<\/a><\/p>\n

C. Conditions<\/a><\/p>\n

1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2. Situation du contribuable impatri\u00e9<\/a><\/p>\n

2.1. P\u00e9riode d’\u00e9valuation de 60 mois<\/a>
\n2.2. Ne pas avoir \u00e9t\u00e9 habitant du royaume<\/a>
\n2.3. Ne pas avoir r\u00e9sid\u00e9 \u00e0 une distance inf\u00e9rieure \u00e0 150 kilom\u00e8tres de la fronti\u00e8re belge<\/a>
\n2.4. Ne pas avoir \u00e9t\u00e9 soumis \u00e0 l’INR\/pp du fait de revenus professionnels en Belgique<\/a><\/p>\n

3. Seuil de r\u00e9mun\u00e9ration<\/a><\/p>\n

3.1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n3.2. Moment de l’\u00e9valuation<\/a>
\n3.3. R\u00e9mun\u00e9ration \u00e0 prendre en compte<\/a>
\n3.4. Prorata du seuil de r\u00e9mun\u00e9ration<\/a>
\n3.5. Indexation du seuil de r\u00e9mun\u00e9ration<\/a><\/p>\n

4. Accord de l’administration<\/a><\/p>\n

D. D\u00e9penses propres \u00e0 l’employeur<\/a><\/p>\n

1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2. D\u00e9penses r\u00e9p\u00e9titives<\/a><\/p>\n

2.1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2.2. D\u00e9penses vis\u00e9es<\/a>
\n2.3. Limites<\/a><\/p>\n

3. Autres d\u00e9penses r\u00e9sultant directement de l’emploi en Belgique<\/a><\/p>\n

3.1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n3.2. D\u00e9penses li\u00e9es au d\u00e9m\u00e9nagement en Belgique<\/a>
\n3.3. Les d\u00e9penses relatives \u00e0 l’ameublement de l’habitation<\/a>
\n3.4. Frais de minerval scolaire pour les enfants<\/a>
\n3.5. Preuve<\/a><\/p>\n

4. D\u00e9penses propres \u00e0 l’employeur qui ne r\u00e9sultent pas de l’occupation en Belgique<\/a><\/p>\n

E. Dur\u00e9e du RSII<\/a>
\nF. Demande du RSII<\/a><\/p>\n

1. Nouvelle demande du RSII<\/a>
\n2. Demande de prolongation du RSII<\/a>
\n3. Annexes \u00e0 joindre \u00e0 la demande de RSII<\/a>
\n4. D\u00e9cision de l’administration<\/a><\/p>\n

G. Liste nominative<\/a>
\nH. Changement d’employeur ou de soci\u00e9t\u00e9<\/a>
\nI.\u00a0\u00a0RSII pour les non-habitants du royaume<\/a>
\nJ.\u00a0\u00a0Fin du RSII<\/a>
\nK. Entr\u00e9e en vigueur<\/a>
\nL.\u00a0\u00a0Option pour le RSII<\/a><\/p>\n

1. Conditions<\/a>
\n2. Proc\u00e9dure<\/a><\/p>\n

III. R\u00e9gime sp\u00e9cial d’imposition pour les chercheurs impatri\u00e9s (RSICI)<\/a><\/p>\n

A. Principe<\/a>
\nB. Chercheur<\/a>
\nC. Chercheur impatri\u00e9<\/a><\/p>\n

1. Recrutement direct \u00e0 l’\u00e9tranger<\/a>
\n2. Mise \u00e0 disposition au sein d’un groupe multinational<\/a><\/p>\n

D. Conditions<\/a><\/p>\n

1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2. Situation du chercheur impatri\u00e9<\/a><\/p>\n

2.1. P\u00e9riode d’\u00e9valuation de 60 mois<\/a>
\n2.2. Ne pas avoir \u00e9t\u00e9 habitant du royaume<\/a>
\n2.3. Ne pas avoir habit\u00e9 \u00e0 une distance inf\u00e9rieure \u00e0 150\u00a0kilom\u00e8tres de la fronti\u00e8re belge<\/a>
\n2.4. Ne pas avoir \u00e9t\u00e9 soumis \u00e0 l’INR\/pp du fait de revenus professionnels en Belgique<\/a><\/p>\n

3. Accord de l’administration<\/a><\/p>\n

E. D\u00e9penses propres \u00e0 l’employeur<\/a><\/p>\n

1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2. D\u00e9penses r\u00e9p\u00e9titives<\/a><\/p>\n

2.1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n2.2. D\u00e9penses vis\u00e9es<\/a>
\n2.3. Limite<\/a><\/p>\n

3. Autres d\u00e9penses r\u00e9sultant directement de l’emploi en Belgique<\/a><\/p>\n

3.1. G\u00e9n\u00e9ralit\u00e9s<\/a>
\n3.2. D\u00e9penses li\u00e9es au d\u00e9m\u00e9nagement en Belgique<\/a>
\n3.3. D\u00e9penses relatives \u00e0 l’ameublement de l’habitation<\/a>
\n3.4. Frais de minerval scolaire pour les enfants<\/a>
\n3.5. Preuve<\/a><\/p>\n

4. D\u00e9penses propres \u00e0 l’employeur qui ne r\u00e9sultent pas de l’occupation en Belgique<\/a><\/p>\n

F. Dur\u00e9e du RSICI<\/a>
\nG. Demande du RSICI<\/a><\/p>\n

1. Nouvelle demande du RSICI<\/a>
\n2. Demande de prolongation du RSICI<\/a>
\n3. Annexes \u00e0 joindre \u00e0 la demande de RSICI<\/a>
\n4. D\u00e9cision de l’administration<\/a><\/p>\n

H. Liste nominative<\/a>
\nI.\u00a0\u00a0Changement d’employeur<\/a>
\nJ.\u00a0\u00a0Le RSICI pour les non-habitants du royaume<\/a>
\nK. Fin du r\u00e9gime<\/a>
\nL. Entr\u00e9e en vigueur<\/a>
\nM. Option pour le RSICI<\/a><\/p>\n

1. Conditions<\/a>
\n2. Proc\u00e9dure<\/a><\/p>\n

IV. L\u00e9gislation<\/a>
\nV. Loi-programme du 27.12.2021 relative aux dispositions instaurant un r\u00e9gime sp\u00e9cial d’imposition pour les contribuables impatri\u00e9s et les chercheurs impatri\u00e9s<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":0,"template":"","categories":[],"tags":[],"class_list":["post-43889","laws","type-laws","status-publish","hentry"],"acf":[],"yoast_head":"\nCirculaire 2022\/C\/47 relative aux dispositions instaurant un r\u00e9gime sp\u00e9cial d\u2019imposition pour les contribuables impatri\u00e9s et les chercheurs impatri\u00e9s - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/laws\/circulaire-2022-c-47-relative-aux-dispositions-instaurant-un-regime-special-dimposition-pour-les-contribuables-impatries-et-les-chercheurs-impatries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circulaire 2022\/C\/47 relative aux dispositions instaurant un r\u00e9gime sp\u00e9cial d\u2019imposition pour les contribuables impatri\u00e9s et les chercheurs impatri\u00e9s - 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