Tax assessment notice for the non-resident income tax (the calculation of the tax)
The tax assessment notice is a document that tells you how much you have to pay, or how much refund you will get. This document also provides you with the detailed calculation of your income tax.
You will receive your tax assessment notice by post a few months after filing your tax return, between February and early July (if you filed your return on time).
Tax assessment notice for the non-resident income tax (the calculation of the tax)
When will I receive my tax assessment notice (non-resident income tax)?
You will receive your tax assessment notice by post a few months after filing your tax return, between February and early July (if you filed your return on time).
However, we are not able to give you the accurate date as regards the sending of this document. Therefore it is unnecessary to get in touch with our department before July in order to inform us that you have not received your tax assessment notice.
An accountant has filled in my declaration. How will I obtain my tax assessment notice?
We will send you your tax assessment notice directly. Your accountant, if properly mandated, will also have access to your tax assessment notice online (via MyMinfin).
I have received my tax assessment notice (non-resident income tax) and I notice an error. What can I do?
You will find more information in this regard in your tax assessment notice.
If it concerns a simple error or an oversight, get quickly in touch with your tax collector office.
If you do not agree with the calculation of your tax, you can submit an objection.
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.
For more concrete information about this procedure in your country, please view the profiles as regards the mutual agreement procedure on the OECD website.
Why am I (as a non-resident) not entitled to the tax-free quota or the reduction for dependent children?
To be entitled to the tax-free income quota, your Belgian professional income liable to tax must represent at least 75% of your total worldwide income.
If this is the case, the following sections of the tax return must be filled in correctly:
- In box III, A, 6, tick the appropriate code. The section “How to fill in correctly the non-resident income tax return?” Will give you guidelines on how to fill in correctly this box.
- In box XIV, enter your income from foreign source as well as your exempted income from Belgian source.
If your tax return has not been filled in correctly, you can contact the relevant department. Include with your request:
- proof of household composition
- birth certificates for dependent children
- the foreign tax assessment notice.
We will then examine your situation. If you meet the conditions, we will recalculate your tax and take the reduction into account.