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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.
A non-Belgian resident is only entitled to certain Belgian tax reliefs provided that his Belgian income accounts for 75% of his worldwide income.
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,
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the Fiche form - certificate of taxable income,
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EWR form - to document local income from the home country,
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identity card/passport,
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marriage certificate and spouse's ID number,
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birth certificate of the child/children.
I want help with replacing documents Date and method of filing the 2022 tax return
The Belgian tax year runs from 1 January to 31 December. In 2022, the deadlines for filing the tax return differed depending on whether you were a resident or non-resident of Belgium. In 2023, the deadlines were adjusted. There is now a distinction between the standard deadline and the extended deadline for complex tax returns. A taxpayer who had a tax year in 2022 can apply for an extended deadline: -
Self-employment income,
or
- income from abroad.
Deadlines for filing Belgian tax returns in 2023 (for 2022):
| Type of deadline | Method of filing the tax return | Deadline |
|---|---|---|
| Standard deadline | by post - - to the local tax office electronically - via the online application MyMinfin (using electronic ID card and eID reader) |
30. 6. 2023 15. July 2023 |
| Extended deadline | electronically - via the MyMinfin online application | 18. October 2023 |
A non-resident filing his/her first tax return in Belgium is required to register via the registration form at the FPS Finances (Federal Public Service FINANCE) by 1 June of the tax year at the latest.
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 2023 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.
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 completed your online tax return, you will no longer be sent a paper form in future years. This is because the tax office expects you to continue filing online for years to come.
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.
Spouses can file a joint return.
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?
