---
title: "Visa and tax rule changes: January 2025 · Settle Anywhere"
url: https://settleanywhere.com/changes/2025-01/
lang: en
updated: 2026-10-11
---

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](https://settleanywhere.com/changes/2025-01-01-spain-520988/)

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](https://settleanywhere.com/countries/spain/tax/) · Official source: [Boletin Oficial del Estado](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)

## [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)](https://settleanywhere.com/changes/2025-01-01-spain-eb14a6/)

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](https://settleanywhere.com/countries/spain/tax/) · Official source: [Boletin Oficial del Estado](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)

## [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](https://settleanywhere.com/changes/2025-01-01-belgium-14f8e5/)

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](https://settleanywhere.com/countries/belgium/tax/) · Official source: [Moniteur belge](https://www.ejustice.just.fgov.be/eli/loi/2025/12/18/2025009647/justel)