Expat Taxation in Belgium (30% rule)

Good evening folks!
Just joined this beautiful subreddit.
I am a 24M italian, close to arrive in your country at the beginning of January in order to work as a “Chercheur” (Researcher).

I was digging online (on Reddit and on the web) in order to understand more of your complex taxation system.
In particular, I was focusing on the expat taxation in Belgium since I am considered such.
I came across thi article: [https://landing.bdo.be/tothepoint/new-special-tax-regime-for-expatriates/](https://landing.bdo.be/tothepoint/new-special-tax-regime-for-expatriates/)

but really had struggle to find further information online.
In particular, even if I am not in the >75.000 gross € a year, I belive i fullfill all the requirements of the “Researcher”.
More in detail:
\-

1. **No link to Belgium:** just worked 6 months in Italy.

2. **Exception for researchers**

>*This minimum salary threshold is not applicable to researchers, insofar as they meet one of the following conditions:*
>
>*They hold a master’s degree in the following fields: agricultural sciences, applied sciences, industrial sciences, medical sciences, natural sciences, pharmaceutical sciences, veterinary sciences, or engineering;*
>
>*They have at least 10 years of proven experience in these fields.*
>
>*Note: this exception for researchers does not apply to self-employed company directors. Another essential condition: researchers must devote at least 80% of their working time to research activities.*

**R:** I have just completed the equivalence of my master’s degree to a belgian one (which was required to work) and obtained the equivalence to ‘lr’ (Industrial sciences). Regarding the 80% I will work in a research environment, no teaching duties and a whole program of researcher agreed with my employer.

**Consideration:**

>Benefits of the new regime
>
>*The employer may reimburse or compensate for additional recurring costs following expatriation (e.g., cost of living or housing costs) without this constituting taxable remuneration. This tax-free reimbursement is capped at 30% of the gross remuneration. However, a lower reimbursement remains possible. It should be noted that these exempt reimbursements may not exceed EUR 90,000/year, or make the share of income subject to social security less than the threshold of EUR 75,000. Reimbursement is made on a flat-rate basis, so no supporting documentation is required.*
>
>*Reimbursement of school fees in an international school, as well as relocation and installation expenses, may also be reimbursed as employer-specific costs, in addition to the 30% limit.*
>
>*Territorial exclusion (generally referred to as ‘travel exclusion’) is no longer applicable.*

So, basically, I theoretically fullfil all the requirements on the site.
My employer, however, has never mentioned me this special regime for expats.
I believe that, since it has to be done my employer, they will be contray to this (I am not sure whether they would have to pay me up to the 30% gross of the salary or it is given by the Belgian state).
I have also read this has to be required online by the employer and the employee (jointed), no later than 3 months since the start of the contract.

I would like to hear more from people who benefit from this (if any), since up to 30% of my bruto would mean a lot more as a salary for me (as a single).
Thank you in advance for any help,

Wish you good holidays and a great start of a New Year!

by altcoinmario