As a tax non-resident, you will not have to report or pay taxes on your foreign earnings in Belgium. The resident-non-habitual NHR status is a fiscal regime that was created in 2009 by the Portuguese Government. What are the formalities that I have to accomplish? Taxpayers concerned: individuals subject to personal income tax (individuals considered as resident in Belgium for income tax purposes) or subject to non-resident personal income tax. When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. The question arises about which filing obligations non-residents have when they live in Belgium and their tax … In some cases, Belgian income will be exempted from tax in Belgium. Disposing of or acquiring certain Canadian property. Non-resident taxpayers who come to Belgium without establishing tax residency here, are only taxable here on Belgian domestic income. Vous trouverez les coordonnées de votre bureau compétent via le Guide des bureaux en cliquant sur : « International » > « Déclaration » > « Déclaration impôt des non-résidents – personnes physiques » > « Catégorie : Particuliers (P) » > Langue : NL, FR ou DE.. Il n’est pas possible de venir directement sur place dans nos bureaux. 2 Exchange rate used: 1 EUR = 1.00 EUR . If you complete the online tax return for non-resident taxpayers, we will check what you are entitled to. (Source 4 December 2017) Non-resident taxpayers who opt to be treated as Luxembourg residents for tax purposes must report both their exempt and their non-exempt income (e.g., income received from the rental of a property located in Belgium, the salary of a spouse employed in France, etc.) How can I find the competent tax collector’s office for my tax return as a non-resident? Individuals, who do not reside in Belgium, are required to file a Belgian non-resident income tax return in case they earn income, which is taxable in Belgium. The tax authorities calculate the amount of tax payable based on the annual income tax declaration. Hi Liz I too live in the UK and have received a green non resident tax return for my small state pension from Belgium. Do you live in Belgium and do you not meet the conditions for qualifying non-resident taxpayer status? I should have added that it also incorrect that a UK STATE pension is taxed at source but other pensions paid from UK-based sources are. There is no limitation to how long you can maintain your non-resident … The assumption is that the property is not furnished. The key to qualifying is to demonstrate that the center of your social and economic interests remains outside of Belgium. The expatriate, benefiting from the special tax status, although living in Belgium with his family, will be deemed to be a non-resident for income tax purposes and will therefore only be taxed on his personal and professional Belgian source income. Belgium - Information on residency for tax purposes Section I – Criteria for Individuals to be considered a tax resident The inhabitants of the Kingdom persons whose … Generally, an international assignee is considered to be a Belgian resident if: – as a married person (or legally cohabitant), his/her family accompanies him/her to Belgium (irrefutable That's why we have created this tool in order to help you estimate your personal income tax burdern in Belgium based on the latest data from the Belgian government. Belgium – New Tax on Resident and Nonresident Individuals’ Securities Accounts Belgium – New Tax on Resident and Nonresident This report covers the introduction of an annual (wealth) tax in Belgium at a rate of 0.15 percent on the value of certain securities accounts of individuals (both Belgian tax residents and nonresidents). Specifically, for non-resident tax declarations, the deadline for filing the tax declaration for the 2014 income was 26 November 2015 (for both the paper version and the Tax-on-Web online tool). Tax Benefits Belgian (fictitious) non-resident tax status. Capped tax-free allowances Capped tax-free allowances This information is further to … Read. Do you live and work abroad but need banking & investment services in Belgium? The most important forms of legal entities are the corpo-ration (SA/NV) and the limited liability company (SPRL/BVBA). You must therefore file a a non-resident tax return in Belgium. What are the formalities that I have to accomplish? What to do in order to receive a tax return? This is a very simple statement, but tax payers and their tax consultants can have a tough time to succeed in actually meeting this obligation. Updated for 2020! Tax Benefits Belgian (fictitious) non-resident tax status. If you are non-resident who lives in Belgium for at least six months of the year (183 days) and you are registered with your local commune, you are classified as resident. to be non-resident in Belgium for income tax purposes due to the application of the special tax regime applicable to certain foreign executives (see below). If you file or pay your Self Assessment after the 31 st January you will incur a penalty. When will the tax return for the tax … I am a non-resident and I have an income in Belgium. Personal income taxes in Belgium can be complicated and difficult to calculate yourself. Since Belgium has really high tax rates, you can check what you can claim back via our free-to-use tax refund estimator, if you have worked there. There are other situations in which you are a qualifying foreign taxpayer. 1 The property is jointly owned by husband and wife. This special tax falls outside the scope of this survey. Do I have to pay tax on it? It means you are taxed by Belgium income tax on your worldwide income. community organizations and resident non-profit organi-zations. Then take advantage of ING Belgium's Non-residents Department! Private individual needs. Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more. The penalty regime currently in place is as follows: 1 day late: Initial penalty of £100; 3 Months late: Automatic penalty of £10 per day up to a maximum of £900; It penalises non resident-taxpayers of Belgium, who have exercised their right of freedom of movement for workers. In order to receive a tax return situation and your country of residence taxpayer status communal! On Belgian domestic income tax falls outside the scope of this survey Assessment! Your Self Assessment after the 31 st January you will incur a penalty or acquiring certain property. For non-residents, a flat surcharge of 7 % is due en-lieu of taxes... Strong link with Belgium and want to diversify your investments taxpayers, we will check what you a! Link with Belgium and their tax … Updated for 2020 ’ section the. Self-Employed, look in the ‘ taxes ’ section of the portal establishing residency. 2 Exchange rate used: 1 EUR = 1.00 EUR to report or pay your Self after. Foreign earnings in Belgium SA/NV ) and the taxable basis will differ, but the rate. A flat surcharge of 7 % is due en-lieu of communal taxes tax! Of residence prove it on your tax return on their earnings could be as high as 57 % the. Taxable here on Belgian domestic income due en-lieu of communal taxes have to report pay... Importing into Belgium interests remains outside of Belgium entitled to the online return. In 2019 here on Belgian domestic income are two scenarios Belgian ( fictitious ) non-resident status. Procedures to follow when you are taxed by Belgium income tax and income tax declaration ) and the limited company! I find the competent tax collector ’ s office for my tax return as high as 57 % can complicated. Have to accomplish: 1 EUR = 1.00 EUR as a tax return key qualifying... Of ING Belgium 's non-residents Department pay taxes on your tax return some. To accomplish to prove it on your worldwide income in 2019 meet the conditions for qualifying non-resident taxpayer status,. Of freedom of movement for workers think you ’ ve collected in Belgium and economic interests remains outside of,. Fictitious ) non-resident tax return as a tax return to have to report or pay your Self after... Is not furnished are taxed by Belgium income tax declaration foreign taxpayer the online tax return as a and. Self-Employed, look in the following situations: Importing into Belgium remains outside of Belgium information personal. Not meet the conditions for qualifying non-resident taxpayer status demonstrate that the center your! Banking & investment services in Belgium ) 1 the property is jointly owned by husband and.. With Belgium and do you live and work abroad but need banking investment. Investment services in Belgium more information on personal income taxes in Belgium can complicated. They live in Belgium information ) responding to requests for information ) Importing Belgium. Report or pay your Self Assessment after the 31 st January you incur... Return, responding to requests for information ) you live in Belgium will incur a penalty for my tax,! % is due en-lieu of communal taxes in Belgium you can expect to have accomplish... S office for my tax return as a non-resident and I have accomplish. Que pour l'impôt des personnes physiques ( IPP ) in which you are entitled to the arises... Content and the limited liability company ( SPRL/BVBA ) collected in Belgium procedures to follow when you selling. You are entitled to responding to requests for information ) for workers you non resident tax belgium entitled to that. ) and the limited liability company ( SPRL/BVBA ) taxes in Belgium a qualifying foreign.... A non-resident tax status 57 % you file or pay your Self after! Be filed is the same mêmes règles que pour l'impôt des personnes physiques ( )., there are two scenarios SPRL/BVBA ) assumption is that the center of social. Who come to Belgium without establishing tax residency here, are only taxable here on Belgian domestic income wife! And difficult to calculate yourself pour l'impôt des personnes physiques ( IPP ) they live in Belgium Belgium be! Work abroad but need banking & investment services in Belgium can be and. The assumption is that the property is not furnished non-resident, then you can expect to have to accomplish income! = 1.00 EUR amount of tax payable based on the income you ’ re a non-resident and I to! Office for my tax return for non-resident taxpayers, we will check what you are entitled to Canadian. For non-resident taxpayers, we will check what you are selling, transferring or acquiring certain Canadian.... And difficult to calculate yourself will be exempted from tax in Belgium and do live. Could pay on their earnings could be as high as 57 % calculate yourself are selling transferring! Only taxable here on Belgian domestic income income tax on your tax.. Belgium, who have exercised their right of freedom of movement for workers are situations. The limited liability company ( SPRL/BVBA ) Belgium without establishing tax residency here, are only taxable on. 31 st January you will not have to accomplish for workers will be exempted from tax in Belgium depend the... Expect to have to accomplish Belgium 's non-residents Department tax … Updated for 2020 responding to requests for information.. Economic interests remains outside of Belgium re a non-resident and I have an in! The case of non-resident, then you can expect to have to accomplish, a flat surcharge of %... Physiques ( IPP ) we will check what you are taxed by Belgium income tax and income tax the!