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The implementation of the new EU Blue Card Directive in Belgium has been delayed. The Directive was initially expected to go into effect by 18 November 2023. Until it is fully implemented, current legislations governing the issuance of Blue Cards will remain in place. Federal and regional authorities in Belgium are currently working on finalizing the technical aspects of the new Directive’s implementation. The new legislations will depend on the interpretation of the Directive by the Brussels, Flemish and Walloon regions, which have autonomy regarding implementation.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.