{"id":33188,"date":"2022-03-09T10:17:31","date_gmt":"2022-03-09T08:17:31","guid":{"rendered":"https:\/\/www.e2.law\/?p=33188"},"modified":"2023-08-18T11:23:51","modified_gmt":"2023-08-18T09:23:51","slug":"le-nouveau-regime-des-impatries","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/","title":{"rendered":"Le nouveau r\u00e9gime des impatri\u00e9s"},"content":{"rendered":"

Lorsqu’une entreprise ou une ONG recrute des employ\u00e9s \u00e9trangers en Belgique, un r\u00e9gime fiscal avantageux est applicable si certaines conditions sont remplies (voir art. 32\/1 du Code des imp\u00f4ts sur les revenus) :
\n– au cours des 60 mois pr\u00e9c\u00e9dant le mois d’entr\u00e9e en service en Belgique, le salari\u00e9 ne doit pas avoir r\u00e9sid\u00e9 en Belgique ou dans un rayon de 150 km de la fronti\u00e8re ou avoir pay\u00e9 des imp\u00f4ts en Belgique ;
\n– le salaire brut du salari\u00e9 doit \u00eatre d’au moins 75 000 EUR\/an (avant la s\u00e9curit\u00e9 sociale).<\/p>\n

Le r\u00e9gime est applicable pendant 5 ans et peut ensuite \u00eatre prolong\u00e9 de 3 ans si les conditions sont toujours remplies. Une nouvelle demande doit alors \u00eatre introduite.<\/p>\n

Une demande sp\u00e9cifique doit \u00eatre adress\u00e9e \u00e0 l’adminstration.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Lorsqu’une entreprise ou une ONG recrute des employ\u00e9s \u00e9trangers en Belgique, un r\u00e9gime fiscal avantageux est applicable si certaines conditions sont remplies (voir art. 32\/1 du Code des imp\u00f4ts sur les revenus) : – au cours des 60 mois pr\u00e9c\u00e9dant le mois d’entr\u00e9e en service en Belgique, le salari\u00e9 ne doit pas avoir r\u00e9sid\u00e9 en Belgique […]<\/p>\n","protected":false},"author":169,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[1477],"class_list":["post-33188","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-international"],"acf":[],"yoast_head":"\nLe nouveau r\u00e9gime des 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\/2022\/03\/09\/le-nouveau-regime-des-impatries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le nouveau r\u00e9gime des impatri\u00e9s - e2.law\" \/>\n<meta property=\"og:description\" content=\"Lorsqu’une entreprise ou une ONG recrute des employ\u00e9s \u00e9trangers en Belgique, un r\u00e9gime fiscal avantageux est applicable si certaines conditions sont remplies (voir art. 32\/1 du Code des imp\u00f4ts sur les revenus) : – au cours des 60 mois pr\u00e9c\u00e9dant le mois d’entr\u00e9e en service en Belgique, le salari\u00e9 ne doit pas avoir r\u00e9sid\u00e9 en Belgique [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/\" \/>\n<meta property=\"og:site_name\" content=\"e2.law\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-09T08:17:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-18T09:23:51+00:00\" \/>\n<meta name=\"author\" content=\"e\u00b2.law\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"e\u00b2.law\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/\"},\"author\":{\"name\":\"e\u00b2.law\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/person\\\/9f822952177053b420c93ceda8001bcd\"},\"headline\":\"Le nouveau r\u00e9gime des impatri\u00e9s\",\"datePublished\":\"2022-03-09T08:17:31+00:00\",\"dateModified\":\"2023-08-18T09:23:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/\"},\"wordCount\":139,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#organization\"},\"keywords\":[\"international\"],\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/\",\"name\":\"Le nouveau r\u00e9gime des impatri\u00e9s - e2.law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#website\"},\"datePublished\":\"2022-03-09T08:17:31+00:00\",\"dateModified\":\"2023-08-18T09:23:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/2022\\\/03\\\/09\\\/le-nouveau-regime-des-impatries\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le nouveau r\u00e9gime des impatri\u00e9s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/\",\"name\":\"e2.law\",\"description\":\"A Business Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#organization\",\"name\":\"E2.law\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/logo-2.png\",\"contentUrl\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/logo-2.png\",\"width\":152,\"height\":40,\"caption\":\"E2.law\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e2.law\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/person\\\/9f822952177053b420c93ceda8001bcd\",\"name\":\"e\u00b2.law\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?d=https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/pixie_1609696175704-e1610820192173.png&s=96\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?d=https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/pixie_1609696175704-e1610820192173.png&s=96\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?d=https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/pixie_1609696175704-e1610820192173.png&s=96\",\"caption\":\"e\u00b2.law\"},\"sameAs\":[\"http:\\\/\\\/www.e2.law\",\"www.linkedin.com\\\\companyprofile\\\\e2.law\"],\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/author\\\/visitor\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le nouveau r\u00e9gime des impatri\u00e9s - e2.law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/","og_locale":"fr_FR","og_type":"article","og_title":"Le nouveau r\u00e9gime des impatri\u00e9s - e2.law","og_description":"Lorsqu’une entreprise ou une ONG recrute des employ\u00e9s \u00e9trangers en Belgique, un r\u00e9gime fiscal avantageux est applicable si certaines conditions sont remplies (voir art. 32\/1 du Code des imp\u00f4ts sur les revenus) : – au cours des 60 mois pr\u00e9c\u00e9dant le mois d’entr\u00e9e en service en Belgique, le salari\u00e9 ne doit pas avoir r\u00e9sid\u00e9 en Belgique [...]","og_url":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/","og_site_name":"e2.law","article_published_time":"2022-03-09T08:17:31+00:00","article_modified_time":"2023-08-18T09:23:51+00:00","author":"e\u00b2.law","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"e\u00b2.law","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/#article","isPartOf":{"@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/"},"author":{"name":"e\u00b2.law","@id":"https:\/\/www.e2.law\/fr\/#\/schema\/person\/9f822952177053b420c93ceda8001bcd"},"headline":"Le nouveau r\u00e9gime des impatri\u00e9s","datePublished":"2022-03-09T08:17:31+00:00","dateModified":"2023-08-18T09:23:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/"},"wordCount":139,"publisher":{"@id":"https:\/\/www.e2.law\/fr\/#organization"},"keywords":["international"],"articleSection":["Non classifi\u00e9(e)"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/","url":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/","name":"Le nouveau r\u00e9gime des impatri\u00e9s - e2.law","isPartOf":{"@id":"https:\/\/www.e2.law\/fr\/#website"},"datePublished":"2022-03-09T08:17:31+00:00","dateModified":"2023-08-18T09:23:51+00:00","breadcrumb":{"@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.e2.law\/fr\/2022\/03\/09\/le-nouveau-regime-des-impatries\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.e2.law\/fr\/home\/"},{"@type":"ListItem","position":2,"name":"Le nouveau r\u00e9gime des impatri\u00e9s"}]},{"@type":"WebSite","@id":"https:\/\/www.e2.law\/fr\/#website","url":"https:\/\/www.e2.law\/fr\/","name":"e2.law","description":"A Business Law Firm","publisher":{"@id":"https:\/\/www.e2.law\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e2.law\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.e2.law\/fr\/#organization","name":"E2.law","url":"https:\/\/www.e2.law\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.e2.law\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.e2.law\/wp-content\/uploads\/2018\/12\/logo-2.png","contentUrl":"https:\/\/www.e2.law\/wp-content\/uploads\/2018\/12\/logo-2.png","width":152,"height":40,"caption":"E2.law"},"image":{"@id":"https:\/\/www.e2.law\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/e2.law"]},{"@type":"Person","@id":"https:\/\/www.e2.law\/fr\/#\/schema\/person\/9f822952177053b420c93ceda8001bcd","name":"e\u00b2.law","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/?d=https:\/\/www.e2.law\/wp-content\/uploads\/2021\/01\/pixie_1609696175704-e1610820192173.png&s=96","url":"https:\/\/secure.gravatar.com\/avatar\/?d=https:\/\/www.e2.law\/wp-content\/uploads\/2021\/01\/pixie_1609696175704-e1610820192173.png&s=96","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/?d=https:\/\/www.e2.law\/wp-content\/uploads\/2021\/01\/pixie_1609696175704-e1610820192173.png&s=96","caption":"e\u00b2.law"},"sameAs":["http:\/\/www.e2.law","www.linkedin.com\\companyprofile\\e2.law"],"url":"https:\/\/www.e2.law\/fr\/author\/visitor\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/posts\/33188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/users\/169"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/comments?post=33188"}],"version-history":[{"count":2,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/posts\/33188\/revisions"}],"predecessor-version":[{"id":43890,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/posts\/33188\/revisions\/43890"}],"wp:attachment":[{"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/media?parent=33188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/categories?post=33188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e2.law\/fr\/wp-json\/wp\/v2\/tags?post=33188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}