Non-residents tax

The declarations have been sent. 
 
The tax return for the year 2018 (income of 2017) had to be filed: 
  • on paper: by 8 november 2018 
  • via Tax-on-web: by 6 december 2018 
  • via your proxy holder (Tax-on-Web): by 6 december 2018
Do you need help with your return? We will organize help desks in October and in November.
 
We do not send any more booklet in this matter.  You can download it here.
 
You must necessarily fill in some codes in your return. More info.
 

Non-residents tax

  • I am a non-resident and I have an income in Belgium. What to do in order to receive a tax return?

    You should inform the competent tax collector’s office. You should use this form to do so.

    After registration, you will automatically receive a tax return every year. You are required to notify your tax office of any changes in your personal information (change of address, marriage, legal cohabitation, separation, divorce, death).

    Before leaving Belgium, you have to inform your tax collector’s office.

  • When will the tax return 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 until after the vacation period.

    In 2018, you will receive your declaration by the end of September. Might you not have received one by mid-October, please contact our Contact center.

  • Can I fill in my return online?

    You can submit your return via Tax-on-web. If you do not have an electronic Belgian identity card, you can ask for a token.

    This year you get access to Tax-on-Web via MyMinfin, your online tax file. After having logged in MyMinfin, you can submit your return but also consult your documents and carry out some formalities.

    In 2018 you can submit your return via Tax-on-Web since September 13th 2018.

  • May I be helped to fill in my return?

    We organize sessions to help you in this regard.

    When?

    • From October 18th to 31st included, each work day from 9 to 12 am.
    • From November 5th to 8th included, each work day from 9 am to 3 pm.

    Where?

    City Address
    Antwerpen Italiëlei 4 - 2000 ANTWERPEN
    Bruxelles Boulevard du Jardin Botanique 50 - 1000 BRUXELLES
    Gent Gaston Crommenlaan 6 - 9050 GENT
    Liège Rue de Fragnée 2 - 4000 LIEGE
    Namur Rue des Bourgeois 7 - 5000 NAMUR

     

  • 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.

    The tax return for the year 2018 (income of 2017) had to be filed

    • on paper: by 8 november 2018
    • via Tax-on-web: by 6 december 2018
    • via your proxy holder (Tax-on-Web): by 6 december 2018

    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.

  • Which fields must be necessarily filled in?

    Check that the following codes are ticked:
     
    • One of the codes of the field III A - Renseignements d’ordre personnel/Personal information
      (Code 1001-66 or 1002-65 or 1010-57 or 1018-49)
    • One of the following codes:
      • Either the field III. A,6 (if you received professional income liable to tax in Belgium amounting to at least 75% of the total amount of your professional income in Belgium)
      • Or the field III. A, 7.
      • Or the field III. A, 8.
        These data determine your tax system and among others, the rights you have.
    • A code of the field XIII - revenus d’origine étrangère et revenus d’origine belge exonérés/ Foreign income and exempted Belgian income Foreign income and exempted Belgian income are not taxed as such.  In order to be able to determine the correct tax system, you must mention correctly this income (if need be, the income from both partners). If you did not receive any foreign income or any exempted Belgian income, please write a “x” for the code 1057-10 or 2057-77.
  • 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.

  • 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.

  • I move out and/or my family situation has changed. Should I mention it?

    We must be informed of your new address and/or your new marital status (in case of marriage, people legally living under the same roof, separation, divorce or death). You should use this form to do so.

  • Why do I have to fill out box III.6 or box III.7 (categories non-residents) of the tax return?

    In order to obtain the exemptions to which you are entitled, you must fill out box III.6 or box III.7 of the tax return. This data will determine your tax regime.

    If you do not fill out this box, no exemptions will be granted.

  • Can I pay my taxes in advance?

    Yes.

    More information (French - Dutch)

  • I do not agree to the established tax assessment. What can I do?

    More information (French - Dutch)

  • I’m mistakenly taxed in two countries. What can I do?

    If you think you’re mistakenly taxed in two countries on the same income, you can submit a request for mutual agreement procedure to the State where you are a resident for tax purposes. You can send it at the following address:
    Service Relations internationales, section commentaire, North Galaxy, Bd Albert II, 33 PO Box 25, 1030 Brussels - aagfisc.com.internat@minfin.fed.be

  • Can I obtain tax facilities?

    In order to obtain tax facilities, you should contact the competent tax collector’s office. The contact details of this office are mentioned on your tax assessment notice. 

    More information in « Payer  » ( in French, no English available)

  • How can I find the competent tax collector’s office for my tax return as a non-resident?

    Centre Étrangers
    (Brussels Foreign Countries)
    Boulevard du Jardin Botanique 50 boîte 3424
    1000 Bruxelles
    Tél. : 0257 684 50
    E-mail : foreigners.team4@minfin.fed.be

    Warning!

    If:

    • (as a wage earner who does not reside in Belgium) the location of the statutory seat of the employer, or
    • (as a wage earner who usually lives with his family in Belgium) your place of residence, or
    • (as self-employed) your location of permanent establishment

    is located in Amel, Büllingen, Burg-Reuland, Bütgenbach, Eupen, Kelmis, Lontzen, Raeren or Sankt Vith :

    Centre polyvalent Eupen
    Klosterstrasse 32
    4780 Sankt Vith
    Phone: 0257 798 10
    E-mail: p.eupen.foreigners@minfin.fed.be

  • Who can I turn to if I have questions?
  • Tax return form and explanation

    Warning: The PDF version of the return is only available in order to give you information. You cannot use it in order to fill in your return.