Why did I receive a non-resident income tax return?

We have found that you (and possibly your partner) have collected income in Belgium last year: 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 submit a a non-resident income tax return in Belgium. You must mention all Belgian and foreign income that you received last year. You must declare your foreign income when you have Belgian income. You must attach the tax assessment notice from your state of residence.

Do I have to pay tax on it?

This depends on your income, your situation and your country of residence. 

In some cases, Belgian income is exempt from tax in Belgium. This means that even if you submit a tax return that mentions income, you do not need to pay tax.

After having filed your tax return, you will receive a “tax assessment notice”. This document states whether or not you must pay a tax (or whether you will be reimbursed).

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

Did you receive a tax return, but do you think you do not have to submit it given your situation?

You don't need to do anything: you don't need to contact us, nor send back the return to us. When in doubt, you can contact your relevant tax office. We will examine your situation and explain to you what to do next.

You can submit your tax return online starting now.

You can also wait until you receive your paper return, between mid-September and early October 2023.

You reside in Belgium

Unfortunately, we are not able to send you these documents in another language. This depends on the municipality in which you are residing.

You can consult the documents related to the return form in French, Dutch and German on this site.

You do not reside in Belgium

You can receive the documents in French, Dutch and German. Please get in touch with your taxation office if you want to change the language in which you receive the documents.

Please note: even if you request the change of language now, you must use the tax return that you received. We will not send you another tax return this year.

You can consult the documents related to the tax return in French, Dutch and German on this site.

Unfortunately, we cannot send you a proposed simplified return as regards the non-resident income tax.  Indeed, we do not have enough information in advance as regards your possible income abroad.

Therefore you have to fill in a return online or in paper form.

Which sections are mandatory 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 - Étiez-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: 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): In every case, you have to fill in at least one code.
  • Do you have income abroad? In order to facilitate the processing of your return, we ask you to send attached to your return the tax assessment notice as regards this income.
  • 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? 

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

1. Did your professional income taxable in Belgium last year 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. Were you resident of a country of the European Economic Area other than Belgium last year? 
   • Yes: See question 3. 
   • No: tick the code 1073.
     ​
3. In which Region did you mainly work? 
   • In the Flemish Region: tick the code 1093.
   • In the Walloon Region: tick the code 1094.
   • In the Region of Brussels Capital: tick the code 1095.
      
4. In which country were you a resident last year?
   • France: tick the code 1078.
   • The Netherlands: tick the code 1079.
   • The grand Duchy of Luxembourg: tick the code 1080.
   • Other countries: tick the code 1081.
      

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

Use our application 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

Do you live in another country and would you like information? Get in touch with your relevant tax office.

As a non-resident in Belgium, you must declare your Belgian immovable property if:

• you have other Belgian professional income (remuneration, pension, etc.).
• you have no other Belgian professional income, but your residence is let and your net income from immovable property exceeds EUR 2.500 per year. Please note that you are allowed to deduct the interest on your mortgage loan from this amount.

Net income from immovable property is determined on the basis of cadastral income as follows: cadastral income (not indexed) x indexation coefficient x 1,4.

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

Use our application to find out:

• how to declare your Belgian income (pension, remuneration and income from immovable property),
• in which country this income is taxed.

You cannot request an additional time limit. It is therefore pointless to contact us on this matter.

You must submit your tax return no later than 24 November 2023, regardless of whether you do it online or on paper.

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.