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. But in the case of non-resident, there are two scenarios. If you pay tax in the Netherlands on at least 90% of that total income, we consider you a qualifying non-resident tax payer. Tax Benefits Belgian (fictitious) non-resident tax status. 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. 1.2.1. 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. 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). 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. What to do in order to receive a tax return? It means you are taxed by Belgium income tax on your worldwide income. 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 The key to qualifying is to demonstrate that the center of your social and economic interests remains outside of Belgium. L'impôt est calculé suivant les mêmes règles que pour l'impôt des personnes physiques (IPP). Tax Benefits Belgian (fictitious) non-resident tax status. 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. 6. If you complete the online tax return for non-resident taxpayers, we will check what you are entitled to. The assumption is that the property is not furnished. Do you live and work abroad but need banking & investment services in Belgium? This special tax falls outside the scope of this survey. The question arises about which filing obligations non-residents have when they live in Belgium and their tax … Capped tax-free allowances Do you live in Belgium and do you not meet the conditions for qualifying non-resident taxpayer status? This includes the provision of taxable goods in the following situations: Importing into Belgium. In some cases, Belgian income will be exempted from tax in Belgium. 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. If you think you’re a non-resident, then you can expect to have to prove it on your tax return. Procedures to follow when you are selling, transferring or acquiring certain Canadian property. As a tax non-resident, you will not have to report or pay taxes on your foreign earnings in Belgium. 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. Capped tax-free allowances 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. 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. community organizations and resident non-profit organi-zations. Read. 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. 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. 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.) The resident-non-habitual NHR status is a fiscal regime that was created in 2009 by the Portuguese Government. You must therefore file a a non-resident tax return in Belgium. If you file or pay your Self Assessment after the 31 st January you will incur a penalty. This information is further to … 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). 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. How can I find the competent tax collector’s office for my tax return as a non-resident? 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. (Source 4 December 2017) 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. 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. The tax authorities calculate the amount of tax payable based on the annual income tax declaration. 2 Exchange rate used: 1 EUR = 1.00 EUR . Hi Liz I too live in the UK and have received a green non resident tax return for my small state pension from Belgium. 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. Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more. Do I have to pay tax on it? There are other situations in which you are a qualifying foreign taxpayer. Disposing of or acquiring certain Canadian property. 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). Personal income taxes in Belgium can be complicated and difficult to calculate yourself. Non-resident taxpayers who come to Belgium without establishing tax residency here, are only taxable here on Belgian domestic income. Do you have a strong link with Belgium and want to diversify your investments? Updated for 2020! What are the formalities that I have to accomplish? Then take advantage of ING Belgium's Non-residents Department! 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). 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 will depend on the income you’ve collected, your situation and your country of residence. There is no limitation to how long you can maintain your non-resident … For more information on personal income tax and income tax for the self-employed, look in the ‘Taxes’ section of the portal. 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. in their tax return. filing a non-resident tax return, responding to requests for information). 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 most important forms of legal entities are the corpo-ration (SA/NV) and the limited liability company (SPRL/BVBA). When will the tax return for the tax … What to do in order to receive a tax return? 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. I am a non-resident and I have an income in Belgium. Non-resident tax return penalties. 1 The property is jointly owned by husband and wife. 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. What are the formalities that I have to accomplish? Including social security, the tax rate an individual could pay on their earnings could be as high as 57%! 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). I live in Belgium and I am a non-resident taxpayer. The content and the taxable basis will differ, but the tax form to be filed is the same. I am a non-resident and I have an income in Belgium. You must mention all income you’ve collected in Belgium in 2019. For non-residents, a flat surcharge of 7% is due en-lieu of communal taxes. 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