Be Cross Border

Belgian cross-border tax for 2026: who is a Belgian tax resident (home or seat of wealth, the National Register presumption, and the company test of main establishment or seat of management); arriving under the special tax regime for inbound taxpayers and researchers (35% cost allowance, EUR 70,000 minimum pay, changed by the law of 18 December 2025); non-resident income tax (belasting der niet-inwoners, BNI) and the 75% rule; the new 10% exit tax on financial assets from 1 January 2026 and the company exit charge on moving the seat abroad, with EU/EEA deferral; 30% withholding tax on outbound dividends, interest and royalties; treaty relief and EU social security coordination. Tax year 2026 (assessment year 2027). Trigger on: moving to Belgium, leaving Belgium, expat Belgium, impatriate, BBIB, BBIO, non-resident Belgium, BNI, exit tax Belgium, roerende voorheffing non-resident, digital nomad Belgium. Out of scope: be-income-tax, be-social-contributions, belgium-payroll, be-capital-gai

mkdir -p ~/.claude/skills/be-cross-border
curl -L https://claudskills.com/skills/be-cross-border/SKILL.md \
  -o ~/.claude/skills/be-cross-border/SKILL.md

@misc{be-cross-border-2026,
  author    = {openaccountants},
  title     = {Be Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/be-cross-border/}
}