Non-Residents / Natural Persons Tax

Receipt and submission of my tax return

 I am a non-resident and I have an income in Belgium. What are the formalities that I have to accomplish? What to do in order to receive a tax return?  How can I find the competent tax collector’s office for my tax return as a non-resident?  When will the tax return for the tax year 2016 (income of 2015) be sent?  What should I do if I have not received a tax return?  When should I file my tax return?  What are the consequences if a tax return has not been filed on time?

Assistance when completing your tax return

 Why do I have to fill out box III.6 and eventually box III.7 (categories non-residents) of the tax return?  How do I have to fill out box III.6 and eventually box III.7 (categories non-residents) of the tax return?  Why do I have to mention my foreign income in box XIII of the tax return? I thought only my Belgian income would be taxed?  Can I pay my taxes in advance? Which formalities do I have to fulfill?

Assesment

 When will I receive my tax assessment notice?

Objection

 I do not agree to the established tax assessment. What can I do?

Payment

 Can I obtain tax facilities?  Who can I turn to if I have questions?

Forms

 Tax return forms and explanation

I am a non-resident and I have an income in Belgium. What are the formalities that I have to accomplish? What to do in order to receive a tax return?

You should inform the competent tax collector’s office. You should use this form to do so.

After registration, you will automatically receive a tax return every year. You have to inform you tax collector’s office of any change in address.

Before leaving Belgium, you have to inform your tax collector’s office, in order to be withdrawn from the non-residents list.

How can I find the competent tax collector’s office for my tax return as a non-resident?

Centre Étrangers (Brussels Foreign Countries) Boulevard du Jardin Botanique 50 boîte 3410 1000 Brussels Phone : 0257 684 50 E-mail : [email protected]

WARNING !

If :

o (as a wage earner who does not reside in Belgium) the location of the statutory seat of the employer, or o (as a wage earner who usually lives with his family in Belgium) your place of residence, or o (as self-employed) your location of permanent establishment is located in Amel, Büllingen, Burg-Reuland, Bütchenbach, Eupen, Kelmis, Lontzen, Raeren of Sankt Vith:

Centre polyvalent Eupen Klosterstrasse 32 4780 Sankt Vith Phone : 0257 798 10 E-mail : [email protected]

When will the tax return be sent?

The date of the sending of the tax return for the non-resident tax differs from one year to another and is unrelated to the sending of the tax return for personal income tax. It is common practice that you have not received your tax return until after the vacation period.

Also non-residents can submit their tax return by Tax-on-web. If you don’t possess a Belgian electronic identity card, you have to request a token.

You can find the information on the Tax-on-web site.

What should I do if I have not received a tax return?

Contact your competent tax collector’s office as soon as possible so they can send you a tax return.

When should I file my tax return?

In principle you have at least one month to fill out and file your tax return. In any case, the final date of submission is mentioned on the tax return itself.

The tax return for the year 2016 (income of 2015) has to be filed by:

 30 November 2016 on paper  14 December 2016 via Tax-on-web (or via your mandate-holder)

You can ask your administration for a postponement if there are circumstances, against your will, that prevent you from making your tax return in time.

What are the consequences if a tax return has not been filed on time?

If the tax return is not submitted or submitted belatedly, the administration can make an ex officio assessment. In this case, the administration makes an assessment on the amount of the taxable income which it suspects on the basis of the data at its disposal. The onus of proof of the correctness of the taxable income is then in the hands of the person liable to tax. If you do not submit a tax return, or submit your tax return belatedly, or your tax return has changed in such a way that the tax actually due is exceeding the declared income, the assessment can be validly made within three years at the latest, as from 1 January of the tax year.

Moreover, a tax increase can be applied.

Why do I have to fill out box III.6 or box III.7 (categories non-residents) of the tax return?

In order to obtain the exemptions to which you are entitled, you must fill out box III.6 or box III.7 of the tax return. This data will determine your tax regime.

If you do not fill out this box, no exemptions will be granted.

How do I have to fill out box III.6 and eventually box III.7 (categories non-residents) of the tax return?

Box III.6 is subdivided into two categories. You will find explanation with regard to each category in part 1 of the enclosure of the tax return.

Why do I have to mention my foreign income in box XIII of the tax return? I thought only my Belgian income would be taxed?

Indeed. Foreign income is not taxed in Belgium if it has been exempted by a double taxation convention. However, in order to apply the correct tax regime, it is necessary to mention the foreign income of both partners.

Can I pay my taxes in advance? Which formalities do I have to fulfill?

Yes.

More information

When will I receive my tax assessment notice?

In case the tax return has been filed on time, the administration has until 30 June of the year following the tax year to make the assessment. However, this period may not be less than six months as from the receipt of this tax return.

I do not agree to the established tax assessment. What can I do?

 In case of a material error (for instance: not taking into account the dependent children), you can contact your control office by letter or by mail. They will adjust the situation.

 If you do not agree to the application of the tax law, you dispose of a period of six months to file an objection with the Regional Director. You will find the formalities you will need to accomplish on your tax assessment notice.

More information

Can I obtain tax facilities?

In order to obtain tax facilities, you should contact the competent tax collector’s office. The address and telephone number of this office are mentioned on your tax assessment notice.

Bruxelles Étrangers / Brussel Buitenland

Boulevard du Jardin Botanique 50 bte 3121 1000 BRUXELLES Tél. : 0257 540 80 -- Fax: 0257 959 23 E-mail : [email protected]

Kruidtuinlaan 50 bus 3121 1000 BRUSSEL Tel. : 0257 540 80 -- Fax: 0257 959 23 E-mail : [email protected]

Gand Étrangers / Gent Buitenland

Gaston Crommenlaan 6 (Zuiderpoort - 2de verdieping) bte 202 9050 LEDEBERG Tél. : 0257 925 60 -- Fax: 0257 950 24 E-mail : [email protected]

Gaston Crommenlaan 6 (Zuiderpoort - 2de verdieping) bus 202 9050 LEDEBERG Tel. : 0257 925 60 -- Fax: 0257 950 24 E-mail : [email protected]

Namur Étrangers / Namen Buitenland

Rue des Bourgeois 7/Bloc C 5000 NAMUR Tél. : 0257 800 50 -- Fax: 0257 971 95 E-mail : [email protected]

More information in “tax facilities”

Who can I turn to if I have questions?

 Contact center Federal Public Service Finance  The competent tax collector’s office

Tax return form and explanation

 Tax Declaration - 2015 (nl, fr, de)  Copy - Part 1 - 2015 (nl, fr, de)  Explanation - Part 1 - 2015 (nl, fr, de)  Copy - Part 2 - 2015 (nl, fr, de)  Explanation - Part 2 - 2015 (nl, fr, de)