FILING A NON-RESIDENT INCOME TAX RETURN IN BELGIUM FOR THE FIRST TIME? REGISTER FIRST
30 July 2015
The Belgian Federal Public Service Finance announced on their website the registration requirement for non-residents in relation to their non-resident tax formalities.
If you are working in Belgium (or receiving other taxable income in Belgium) but are not living here permanently, you will have to file a non-resident income tax return.
Non-residents who will be filing a non-resident income tax return for the first time now have to register at the Foreign Service of FPS Finances, using the registration form (Dutch version/French version) in order to receive their non-resident income tax declaration form (paper filing). This formality therefore does not apply to non-residents who file their tax return electronically.
After registration, your non-resident income tax return will be sent to you during the month of September. The ultimate filing due date is mentioned on your tax return. If you are filing a paper tax return, it will have to be submitted on 18 November 2015 at the latest. If you prefer to file your tax return electronically, you will have the time to do so until 26 November 2015 through the Tax-on-web module.
Please be informed that this registration requirement does not apply tot new non-residents that benefit from the expatriate status. Once you have submitted your request, the Belgian tax authorities will collect all required information for your file. You will then automatically be sent a non-resident declaration form.
Should you require more information on the non-resident income tax formalities in Belgium, please do not hesitate to contact your regular BDO contact or the BDO Competence Center Employment Tax and Legal Services.