I am a non-resident and I have an income in Belgium. Tax Benefits Belgian (fictitious) non-resident tax status. Capped tax-free allowances Non-residents come in different types (living in Belgium or not living in Belgium; benefiting from the special tax status or not,…) but they all must fill in and file a tax return. 3 When the property is rented out to a private individual who does not use the premises for professional purposes, the taxation of income is based on the "deemed rental income" (estimated annual rental value). 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.) When will the tax return for the tax … In common with the other 27 member states of the EU, Belgium requires foreign (non-resident) companies to register their foreign companies (not local branches or subsidiaries) for Belgian VAT in certain circumstances. I live in Belgium and I am a non-resident taxpayer. If you think you’re a non-resident, then you can expect to have to prove it on your tax return. Therefore, this Belgian tax legislation constitutes an infringement of EU Law and is contrary to article 45 TFEU and Article 28 of the EEA Agreement. In some cases, Belgian income will be exempted from tax in Belgium. Do you have a strong link with Belgium and want to diversify your investments? There is no limitation to how long you can maintain your non-resident … What to do in order to receive a tax return? 1.2.1. Although Belgium would not be entitled to tax the profit attributable to the Belgian establishment in such a case, the foreign company should still abide by certain formal tax requirements (e.g. 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. It penalises non resident-taxpayers of Belgium, who have exercised their right of freedom of movement for workers. 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. Non-residents. 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). community organizations and resident non-profit organi-zations. Private individual needs. filing a non-resident tax return, responding to requests for information). The resident-non-habitual NHR status is a fiscal regime that was created in 2009 by the Portuguese Government. The Belgian Tax Authorities have published Circular Ci.RH.233/623.711, clarifying the tax reclaim process related to Belgian dividends paid between 1 January 2007 and 31 December 2012 to non-resident investment companies. This special tax falls outside the scope of this survey. 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 … 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. Non-resident tax return penalties. I am a non-resident and I have an income in Belgium. Do I have to pay tax on it? 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. 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). Employees are only taxable here if the cost of their salary is paid (or borne) by a Belgian company or if they physically spend more than 183 days in the country. 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. You must therefore file a a non-resident tax return in Belgium. What to do in order to receive a tax return? This information is further to … The assumption is that the property is not furnished. 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 Capped tax-free allowances I worked there for 5years in 1980’s I’m struggling to fill in the boxes on the form which is in French and due on 3rd December. If you pay tax in the Netherlands on at least 90% of that total income, we consider you a qualifying non-resident tax payer. L'impôt est calculé suivant les mêmes règles que pour l'impôt des personnes physiques (IPP). The content and the taxable basis will differ, but the tax form to be filed is the same. 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. The most important forms of legal entities are the corpo-ration (SA/NV) and the limited liability company (SPRL/BVBA). 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. Hi Liz I too live in the UK and have received a green non resident tax return for my small state pension from Belgium. How can I find the competent tax collector’s office for my tax return as a non-resident? Updated for 2020! When will the tax return for the tax … Procedures to follow when you are selling, transferring or acquiring certain Canadian property. Certains revenus de sources belges recueillis par des personnes qui n'ont établi en Belgique ni leur domicile ni leur siège de la fortune sont soumis à l'impôt des non-résidents (INR). Resident and non-resident taxpayers are taxed at the same rates, but some deductions or tax rebates are only granted to non-residents, provided that they earn at least 75% of their worldwide professional income in Belgium. What are the formalities that I have to accomplish? At the end of 2012 (law of 13 December) the Belgian tax legislation for non resident tax payers has been amended in order to ensure that more Belgian tax can be collected on individuals, living outside Belgium, and who earn income from a Belgian source. As a tax non-resident, you will not have to report or pay taxes on your foreign earnings in Belgium. 2 Exchange rate used: 1 EUR = 1.00 EUR . It is a tax system that grants a 20% tax rate or a total exemption on the taxation of income of expatriates who choose to live in Portugal, for a period of 10 years. There are other situations in which you are a qualifying foreign taxpayer. For more information on personal income tax and income tax for the self-employed, look in the ‘Taxes’ section of the portal. Do you live and work abroad but need banking & investment services in Belgium? Income tax Income tax must be paid by all people who have settled in Belgium or made it their centre of financial interest, regardless of their nationality. Non-resident taxpayers who come to Belgium without establishing tax residency here, are only taxable here on Belgian domestic income. The rules around non-resident tax status are pretty strict though to discourage people from trying to lower their tax burden by simply claiming not to be a tax resident in Belgium. 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 tax authorities calculate the amount of tax payable based on the annual income tax declaration. Personal income taxes in Belgium can be complicated and difficult to calculate yourself. Disposing of or acquiring certain Canadian property. Read. How can I find the competent tax collector’s office for my tax return as a non-resident? 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). Do you live in Belgium and do you not meet the conditions for qualifying non-resident taxpayer status? 6. 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. 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