Non-resident income tax return (self employed persons)
You collect income in Belgium (for instance, income from a self-employed activity, a rent, a remuneration, a pension...) and
- You’re living abroad, or
- You’re in Belgium for a specific period (for instance within the framework of your activity)
Therefore, you must file a “non-resident tax return”.
Information below only concern self-employed persons’ specific situation.
Non-resident tax return - self-employed persons (with VAT number)
Why did I receive a non-resident tax return? Do I have to file this return?
We have noticed that you have in Belgium:
- a valid VAT number
- and/or the status of employer at the ONSS/Belgian social security system
Therefore, you are able to collect income in Belgium. As from this year, you automatically receive a non-resident tax return.
You can file this return either by post mail or online.
You (and your partner) also must mention in your return your other possible income in Belgium: remuneration, pension, rent....
More information of income concerned in the explanatory booklet (see pages 1 and 2).
Do you think you don't have to submit it in your situation?
We nevertheless advise you to submit the return form, accompanied by a note explaining your situation. When in doubt, you can contact your relevant tax office. We will examine your situation and explain to you what to do next.
I received a return form but I do not collect income in Belgium. What must I do?
Even if you collect no income in Belgium, you must file a return form. Please complete at least the box III (and possibly the box I).
I no longer have an activity in Belgium. How can I indicate it to the authorities?
VAT: Report the cessation of your activity in Belgium using form 604C.
Enterprise number: Cancel your registration with the Crossroads Bank for Enterprises.
Status of employer: Terminate your registration with the ONSS/Belgian social security system.
Please note: once you have reported the cessation of your activity, you will still receive a return form the following year. Indeed, the return refers to your (possible) income from the previous year.
You still have questions about the non-resident tax?
Contact us
- preferably by phone
- French: +32 2 572 57 57. After language selection, select 1 (code direct), then 1 (code de 5 chiffres), then type 17412.
- Dutch: +32 2 572 57 57. After language selection, select 1 (directe code), then 1 (vijfcijferige code), then type 17483.
- German: +32 2 572 57 57. After language selection, select 1 (direkt Code), then 1 (fünfstelliger Code), then type 17241.
- or by e-mail, indicating your enterprise number (and, if applicable, your Belgian national number): see the office guide by clicking on: “International” > “Déclaration” > “Déclaration impôt des non-résidents – personnes physiques” > “Categorie”: “Petite et moyenne enterprise” > Language: Dutch (“NL”), French (“FR”) or German (“DE”).
Our offices are closed to the public.
Unfortunately, we cannot help you file your return. Contact an accountant if you need help.
- preferably by phone