The principle of taxation when moving abroad

Belgian taxes after the move 

Whether you keep paying Belgian taxes depends on your tax residency, which is a factual matter. Belgium has two types of income taxes for individuals, depending on that residency. Residents are in principle taxed on their worldwide income, for which exemptions apply. Non-residents are only taxed on their income from Belgian source income. 

Formalities and proof when you leave 

First, deregister from your municipality, notify the tax administration and file the year-of-departure return, also known as the exit return. Make sure to keep documentary proof of your new residence, such as registration documents, a rental or purchase contract and utility bills. 

Social security, healthcare and treaties after the move 

Social security is generally determined by where you work, according to the EU coordination rules or bilateral rules. Your healthcare entitlement may also change. Double tax treaties can also affect taxing rights, depending on your new tax residency. 

Getting ready to leave Belgium? Connect with BDO expert Melissa Claessens to make sure your tax position is in order before you go.