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Coming to Belgium

Coming to Belgium

Am I subject to personal income tax?

Belgian residents (natural persons) are subject to Belgian personal income tax.

You are a Belgian resident if:

  • your ‘place of residence’ is in Belgium or
  • you have established the ‘seat of your wealth’ in Belgium (if your ‘place of residence’ is not in Belgium).

Your ‘place of residence’ is characterised by a certain permanence and continuity. This is the place where you actually reside on a permanent basis.

The ‘seat of your wealth’ can be described as the centre of your business affairs or financial interests.

The location of your ‘place of residence’ or of the ‘seat of your wealth’ is assessed on the basis of your circumstances.

If you are entered in the National Register in Belgium, there is a legal presumption that you are a Belgian resident (this presumption can be rebutted).

In the case of jointly taxed married or legally cohabiting couples, the place of residence for tax purposes is determined by where the family is based. Spouses and legally cohabiting partners are therefore either both Belgian residents or both non-residents, depending on their place of residence for tax purposes (i.e. whether or not this is in Belgium).