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Change log

Visa and tax rule changes: January 2025

3 official rule changes take effect in January 2025, popular countries first, each with its official source.

Spain: The top rate of the savings scale that applies to dividends, interest and gains under the Art

The top rate of the savings scale that applies to dividends, interest and gains under the Art. 93 regime rose from 28% to 30% on the part of the savings base above EUR 300,000 (≈ $335,000) (Ley 7/2024 of 20 December 2024).

In force from 1 January 2025, official notice of 20 December 2024 · Affects: Special regime for workers, entrepreneurs and teleworkers relocated to Spain · Official source: Boletin Oficial del Estado

Spain: The top savings-income rate rose from 28% to 30% on the part of the savings base above EUR 300,000, combining the state and regional scales (Ley 7/2024 of 20 December 2024)

The top savings-income rate rose from 28% to 30% on the part of the savings base above EUR 300,000, (≈ $335,000) combining the state and regional scales (Ley 7/2024 of 20 December 2024).

In force from 1 January 2025, official notice of 20 December 2024 · Affects: Spanish personal income tax · Official source: Boletin Oficial del Estado

Belgium: Inpatriate tax regime: the salary threshold for employees is EUR 70,000 (EUR 75,000 before 2025), and recurring costs can reach 35% of remuneration with no EUR 90,000 cap

Inpatriate tax regime: the salary threshold for employees is EUR 70,000 (≈ $78,200) (EUR 75,000 (≈ $83,800) before 2025), and recurring costs can reach 35% of remuneration with no EUR 90,000 (≈ $101,000) cap.

In force from 1 January 2025, official notice of 18 December 2025 · Affects: Special tax regime for inpatriate taxpayers and researchers · Official source: Moniteur belge