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Leaving Belgium

Leaving Belgium

  • I’m soon leaving Belgium. Do I have to report my departure to FPS Finance?

    You are domiciled in Belgium but you will be living abroad from now on

    Contact your taxation office to report your departure.

    You will find the contact details of your office:

    • On your calculation note (tax assessment notice)
    • on MyMinfin (after logging in)
    • In the office guide (Particuliers/Individuals > Déclaration/Return > Déclaration à l’impôt des personnes physiques/personal income tax return > votre commune/your municipality > catégorie « Particuliers »/category “Individuals”)

    You will then receive a “special tax return form”, which will allow you to declare your income for the year of your departure (from January 1st to the day of your departure). You must submit this tax return no later than 3 months after your departure.

    If you continue to have income in Belgium after your departure (e.g. salary, rent), you must file a non-resident tax return. You receive this return form automatically. 

    You are domiciled abroad

    For instance, you came to Belgium to work for a limited period of time, but your domicile and/or family remained abroad. Consequently, you are already subject to non-resident tax. 

    You do not have to report anything to the FPS Finance.

    You remain subject to non-resident tax. Even after your departure, you must continue to file a non-resident income tax return as long as you have income in Belgium. You receive this return form automatically. You do not have to file two returns in the year of your departure.

    You remain domiciled in Belgium

    You are going abroad for a limited period of time (e.g. as a student or for a short professional mission).

    You do not need to take any steps with the FPS Finance (see exception below).

    Please note that you will still have to submit your (personal) income tax return, even if you are abroad.

  • Will I still be subject to personal income tax?

    Inhabitants of the Kingdom of Belgium (natural persons) are subject to Belgian personal income tax.

    You are a resident of the Kingdom of Belgium if:

    • you have established your “domicile” in Belgium; or
    • You have established the “primary location of your assets” in Belgium (if you do not have a “domicile” in Belgium).

    The “domicile” is characterised by a certain permanence and continuity. It is the place where you effectively and permanently reside.
    The “primary location of your assets” can be described as the centre of your economic activities or patrimonial interests.
    The establishment of the “domicile” or “primary location of your assets” is assessed on the basis of the facts.

    If you are registered in the National Register in Belgium, there is a legal presumption that you are an inhabitant of the Kingdom of Belgium (this presumption is rebuttable).

    For married persons or legal cohabitants, the tax domicile is the place where the household is established.

    Spouses and legal cohabitants are therefore either both inhabitants of the Kingdom or both non-inhabitants of the Kingdom, depending on whether or not their tax domicile is established in Belgium.

  • I’m domiciled abroad Do I have to file a tax return in Belgium?

    You still have income in Belgium

    After you leave Belgium, you still get income from Belgium (salary, pension, etc.).

    You must declare this income in Belgium and you will be taxed on it.

    You will receive this return form by mail in the second half of the year (the year after the one during which you received the income). You can also file your declaration via MyMinfin (with your Belgian electronic identity card, your PIN code and a card reader).

    You will have to keep filing a non-resident income tax return as long as you have income in Belgium.

    You do not get any income from Belgium

    You no longer have to file a return in Belgium and you are no longer taxable in Belgium.

  • Do I have to notify the FPS Finance of a change of address abroad or a change in civil status (in the event of marriage, legal cohabitation, separation, divorce, death)?

    Yes, if you have to file a non-resident tax return. Depending on your situation, the steps to take are different.