Why did I receive a return form?

We have found that you (and possibly your partner) have collected income in Belgium in 2021: for example, a salary, pension, rent, etc.

See the explanatory booklet (pages 1 and 2) for more information on the income concerned.

You must therefore file a a non-resident tax return in Belgium. You must mention all income you’ve collected in Belgium in 2021.

Do I have to pay tax on it?

It will depend on the income you’ve collected, your situation and your country of residence. 

In some cases, Belgian income will be exempted from tax in Belgium.  That means therefore you will have no tax to pay even if you file a return form mentioning this income.

After having filed your return you will receive a “tax assessment notice”. This document will indicate if you have to pay tax or not (or if you will be reimbursed for any overpayment).

I did not collect any income in Belgium in 2021. What should I do?

Did you receive a return form but 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.

You are leaving Belgium.

You are moving to Belgium.

For your 2021 income, you will receive your paper return as from October 2022.

In some cases you can also submit your return online via MyMinfin (Tax-on-web). In this case, you don’t have to wait to receive your return by mail.

Your return for the assessment year 2022 (income 2021) has to be filled in and submitted for the following dates:

• By mail: at the latest on November 10^th, 2022
• Online: at the latest on November 25^nd, 2022
• Via an accountant: at the latest on November 25^nd, 2022

Which sections do you have to complete? 

You must complete the following sections even if you have no income to declare: 

• Section III, A, 1 - Renseignements d’ordre personnel (personal information): fill in at least one code 
• Section III, A, 5.1 - « Etiez-vous soumis à la sécurité sociale en Belgique » (Were you subject to social security in Belgium?): tick code 1082/2082 (“yes”) or code 1083/2083 (“no”). 
• Section III, A, 6-7-8: tick one code only (see next question). 
• Section XIII - Revenus d’origine étrangère et revenus d’origine belge exonérés (Foreign income and exempted Belgian income): fill in at least one code. 
  • If you did not receive any foreign income or any exempted Belgian income, tick the code 1057/2057 
     

How to complete the section III, A, 6-7-8? 

Tick only one of these codes: 1093, 1094, 1095, 1073, 1078, 1079, 1080 or 1081. 

1. In the year 2021, did your professional income taxable in Belgium represent at least 75% of all your worldwide professional income (worldwide = all Belgian and foreign income)? 
   • Yes: See question 2. 
   • No: See question 4. 
      
2. In 2021, were you resident of a country of the European Economic Area other than Belgium? 
   • Yes: See question 3. 
   • No: tick the code 1073 (do not tick any other codes in sections 7 and 8).
     ​
3. In which Region did you work most of the time? 
   • In the Flemish Region: tick the code 1093 (do not tick any other codes in sections 7 and 8).
   • In the Walloon Region: tick the code 1094 (do not tick any other codes in sections 7 and 8).
   • In the Region of Brussels Capital: tick the code 1095 (do not tick any other codes in sections 7 and 8).
      
4. In 2021, of which country were you resident?
   • France: tick the code 1078 (do not tick any other codes in sections 6 and 8).
   • The Netherlands: tick the code 1079 (do not tick any other codes in sections 6 and 8).
   • The grand Duchy of Luxembourg: tick the code 1080 (do not tick any other codes in sections 6 and 8).
   • Other countries: tick the code 1081 (do not tick any other codes in sections 6 and 7).
      

Do you reside in Germany, France, Luxembourg or the Netherlands?

Use our application in order to find out:

• how to declare your Belgian income (pension, salary and earnings from immovable property)
• In which country this income will be taxed

You have a Belgian pension and you live in:

• Canada
• Bulgaria
• France
• Germany
• Italy
• Luxembourg
• Poland
• Portugal
• Romania
• Spain
• Switzerland
• The Netherlands
• The United Kingdom
• The United States

You live in another country and you want information? Get in touch with your relevant tax office.

In fact, foreign income is not taxed in Belgium if it is exempted by a double taxation agreement. In order to identify the correct tax system, it is necessary that you declare your foreign income (and that of your partner, if applicable).

You cannot request an additional deadline, whether you file your return on paper or online. Therefore there is no need to contact about this.
 

You use MyMinfin (Tax-on-web)

You must fill in your return online by November 25^th 2022.
 

You are submitting a paper return

You must send us your paper return at the latest on November 10^th 2022.

Exception: if you received your paper return after October 11^th 2022, you have one month to submit your return. This delay is granted automatically, you do not have to ask for it.
For instance: you received your return on October 15^th 2022. You must then send it back to us by November 14^th 2022.
 

You are asking for a paper return after November 10^th 2022

In this case, the automatic one-month deadline does not apply. Regardless of the date on which you send it to us, your (paper) return will be considered as late. 

However, we invite you to send your return as soon as possible or - preferably - to submit it online.

Contact us:

• preferably by phone :+32 2 572 57 57
  • Dutch - direct code: 17004
  • French - direct code: 17005
  • German - direct code: 17006
• or by e-mail:
  • Dutch - tax.belgium@minfin.fed.be
  • French - belgium.tax@minfin.fed.be
  • German - p.liege.foreigners@minfin.fed.be.

Our employees will only help you in French, Dutch or German. For legal reasons, they cannot use English or any other language. 

It is not possible to come directly to our offices. Please call first.

Do you have any questions about the payment or refund of your income tax (e.g. in the event of payment difficulties)? A different department handles this. Please check the payment FAQs or the refund FAQs.