Non-Residents / Natural Persons Tax
» Receipt and submission of my tax return
- I am a non-resident and I have an income in Belgium. What are the formalities that I have to accomplish? What to do in order to receive a tax return?
- How can I find the competent tax collector’s office for my tax return as a non-resident?
- When will the tax return for the tax year 2011 (income of 2010) be sent?
- What should I do if I have not received a tax return?
- When should I file my tax return?
- What are the consequences if a tax return has not been filed on time?
» Assistance when completing your tax return
- Why do I have to fill out box III.5 and eventually box III.6 (categories non-residents) of the tax return?
- How do I have to fill out box III.5 and eventually box III.6 (categories non-residents) of the tax return?
- Why do I have to mention my foreign income in box XIII of the tax return? I thought only my Belgian income would be taxed?
- Can I, as a non-resident, deduct my alimony?
- Which formalities do I have to fulfill if I want to pay in advance?
» Assesment
» Objection
» Payment
I am a non-resident and I have an income in Belgium . What are the formalities that I have to accomplish? What to do in order to receive a tax return?
You should inform the competent tax collector’s office. You should preferably use this form to do so.
How can I find the competent tax collector’s office for my tax return as a non-resident?
Different tax collector’s offices exist according to the target group you belong to.
| You are | The competent tax collector’s office is |
|---|---|
| retired |
Controle Brussel Buitenland (Control Office Brussels Foreign Countries) North Galaxy, Tower B-6 th floor, Koning Albert II-laan 33/32 1030 Brussels, Belgium contr.db.brussel.buitenland@minfin.fed.be |
| a wage earner and you do not reside in Belgium | determined by the location of the statutory seat of the employer |
| Special Expat-regime | determined by your place of residence in Belgium |
| self-employed | determined by the location of the permanent establishment in Belgium |
| A person liable to tax only having income from immovable property in Belgium |
Centraal taxatiekantoor Brussel Buitenland (Central Taxation Office Brussels Foreign Countries) North Galaxy, Tower B-7 th floor, Koning Albert II laan 33, box 32 1030 Brussels, Belgium ctk.db.brussel.buitenland@minfin.fed.be |
After this registration you will automatically receive a tax return every year. You should inform your competent tax collector’s office of any change of address.
Before you leave Belgium, you’re obliged to inform your competent tax collector’s office so the administration can erase you from the non-residents file.
When will the tax return for the tax year 2011 (income of 2010) be sent?
The date of the sending of the tax return for the non-resident tax differs from one year to another and is unrelated to the sending of the tax return for personal income tax. It is common practice that you have not received your tax return for the tax year 2011 (income of 2010) until after the vacation period. In 2011 sending will start on 30 September.
Also non-residents can submit their tax return by Tax-on-web. Those who don’t possess a Belgian electronic identity card, have to request a token.
You can find the information on the Tax-on-web site
What should I do if I have not received a tax return?
Contact your competent tax collector’s office as soon as possible so they can send you a tax return.
When should I file my tax return?
In principle you have at least one month to fill out and file your tax return. In any case, the final date of submission is mentioned on the tax return itself. In 2011 the final date of submission is 14 of November.
You can ask your administration for a postponement if there are circumstances, against your will, that prevent you from making your tax return in time.
Example:
You receive a tax return on 25 October. You shall make the tax return on 25 November at the latest. After approval of your control office, the term can be extended if necessary.
The Senior Inspector can grant a general extension of the term in exceptional cases, applying to all persons liable to tax.
What are the consequences if a tax return has not been filed on time?
If the tax return is not submitted or submitted belatedly, the administration can make an ex officio assessment. In this case, the administration makes an assessment on the amount of the taxable income which it suspects on the basis of the data at its disposal. The onus of proof of the correctness of the taxable income is then in the hands of the person liable to tax.
If you do not submit a tax return, or submit your tax return belatedly, or your tax return has changed in such a way that the tax actually due is exceeding the declared income, the assessment can be validly made within three years at the latest, as from 1 January of the tax year.
Moreover, a tax increase can be applied.
Example:
For the tax year 2011, the assessment shall be made on 31 December 2013 at the latest.
Why do I have to fill out box III.5 and eventually box III.6 (categories non-residents) of the tax return?
In order to obtain the exemptions to which you are entitled, you should fill out box III.5 and eventually box III.6 of the tax return. This data will determine your tax regime.
If you do not fill out this box, no exemptions will be granted.
How do I have to fill out box III.5 and eventually box III.6 (categories non-residents) of the tax return?
Box III.5 is subdivided into two categories. You will find explanations with regard to each category in part 1 of the enclosure of the tax return.
Why do I have to mention my foreign income in box XIII of the tax return? I thought only my Belgian income would be taxed?
Indeed. Foreign income is not taxed in Belgium if it has been exempted by a double taxation convention (fr, nl ). However, in order to apply the correct tax regime, it is necessary to mention the foreign income of both partners.
Can I, as a non-resident, deduct my alimony?
Read the FAQ "Rente alimentaire" to get more information about the fiscal deductibility of your alimony payments.
Which formalities do I have to fulfill if I want to pay in advance?
Read the FAQ "Versements anticipés" to get more explanations about this possibility.
When will I receive my tax assessment notice?
In case the tax return has been filed on time, the administration has until 30 June of the year following the tax year to make the assessment. However, this period may not be less than six months as from the receipt of this tax return.
Example:
You submit your tax return for the tax year 2011 (income of 2010) on 25 January 2012. The control office has, in principle, until 30 June 2012 to make the assessment. However, as the period between the submission of the tax return, and the establishment of the tax may not be less than six months, the control office has until 25 July to make an assessment.
I do not agree to the established tax assessment. What can I do?
- In case of a material error (for instance: not taking into account the dependent children), you can contact your control office by letter or by mail. They will adjust the situation.
- If you do not agree to the application of the tax law, you dispose of a period of six months to file an objection with the Regional Director. You will find the formalities you will need to accomplish on your tax assessment notice.
Can I obtain tax facilities?
In order to obtain tax facilities, you should contact the competent tax collector’s office. The address and telephone number of this office are mentioned on your tax assessment notice.
| Your control office is | please contact the tax collector’s office |
|---|---|
| Brussel Buitenland ( Brussels Foreign Countries) | Brussel Buitenland ( Brussels Foreign Countries) |
| Gent Buitenland ( Ghent Foreign Countries) Antwerpen Buitenland |
Gent Buitenland ( Ghent Foreign Countries) |
| Namen Buitenland ( Namur Foreign Countries) Luik Buitenland (Liège Foreign Countries) |
Namen Buitenland (Namur Foreign Countries) |
