How do I file my Belgian tax return?

Working in Belgium? How to file a Belgian tax return and by what deadlines?

Who is obliged to file a Belgian tax return?

Every resident and non-resident of Belgium who had income in Belgium is obliged to file a Belgian tax return for the previous calendar year, the so-called tax year.

Resident vs. non-resident of Belgium

Once a taxpayer arrives in Belgium and registers with the local authorities, he or she is automatically considered a Belgian resident. This means that the taxpayer is taxed on worldwide income in Belgium. Non-resident status can be obtained by a taxpayer who works in Belgium but does not live here permanently. In this case, he/she will prove to the tax authorities that he/she is resident or has a centre of social/economic interests outside Belgium or in his/her home country. A taxpayer with non-Belgian resident status is taxed here only on income earned in Belgium.

Documents without which it is not possible to file a tax return

The mandatory attachments to the tax return are:

• Déclaration á l'impôt des personnes physiques, or tax return form,
• the Fiche form - certificate of taxable income,
• EWR form - to document local income from the home country,
• identity card/passport,
• marriage certificate and spouse's ID number,
• birth certificate of the child/children.

Date and method of filing the 2023 tax return

The Belgian tax year runs from 1 January to 31 December. In 2024, the deadlines were adjusted. There is now a distinction between the standard deadline and the extended deadline for complex tax returns. A taxpayer/resident who had a tax year in 2023 can apply for an extended deadline:

• Self-employment income,

or

• income from abroad.

Deadlines for filing Belgian tax returns in 2024 (for 2023):

The taxpayer may choose whether to file his tax return on paper or electronically (the obligation to submit electronically applies to anyone with internet access at home). The paper return form is sent by the tax office to all taxpayers (resident and non-resident) 5 weeks before the deadline for filing the tax return. The form must be completed and returned to the tax office by 30 June 2024 at the latest. In the event that the taxpayer does not receive the form by 1 June at the latest and wishes to file on paper, the taxpayer should contact any Belgian tax office.

Read also:

Being a resident in a foreign country

Are you a resident of a foreign country? Are you not sure?

Filing an electronic tax return is a simpler process due to the fact that the online form contains pre-filled information by the tax office from the employer, pension office, banks and other institutions.

Once you have filed your tax return, the tax office will send you a tax notice stating the amount of tax to be refunded or paid.

Failure to file a tax return may result in a penalty of between € 50 and € 1 250.

Need help with your tax refund or obtaining documents?