Tax return for non-residents

Are you working in Belgium even though you don’t live here permanently? Or do you officially live abroad, while you earn an income in Belgium? In that case, you should file a tax return for non-residents. 

To determine your place of tax residence, the Belgian tax authorities will consider the factual circumstances and look at your centre of vital interests : where you permanently reside, where your family is, where you maintain vital relations with other people and where your interests lie (sports, doctor, cultural and political activities, etc.)
This rule also applies to companies established in Belgium whose registered office is located abroad. More specifically, the Belgian tax authorities will look at where the company's real registered office is located. To do this, it will base itself on the following facts: the place where the board of directors is held, the place where important decisions are taken, the place from which acts of management are carried out, etc.

Procedure

As long as you receive income from Belgium, you must file a tax return for non-residents. If this is your first time, you should start by registering online. You will then receive a paper return by post in the course of the second semester of the tax year. You can also choose to submit the declaration online over the MyMinfin platform. For this, you need an electronic identity card, a card reader and your pin code. You will automatically receive the second tax return by post.

Good to know: any change of address abroad or change in your family situation should be reported to the FPS Finance as soon as possible.

Double taxation

There is a risk of double taxation, i.e. being taxed both in Belgium and in your country of residence. That said, in most cases, Belgian income is exempt from tax in Belgium. This means that you will not have to pay any tax, even if you file a tax return showing this income. Whether or not this exemption applies depends on whether a double taxation treaty applies between the two countries.