Under certain conditions non-residents can be treated as subject to unlimited income tax in foreign countries.
The advantage of unlimited tax liability on the application is that - unlike limited tax liability - you can take advantage of all personal tax benefits as well as a whole range of family-related benefits. These include the tax deduction of special expenses (like charitable contributions, education expenses, medical and disability expenses, life insurance premiums, mortgage interest expenses).
NOTE: EU citizens are entitled to both federal and regional deductions in Belgium while non-EU citizens are only entitled to federal deductions.
There is a special advantage if you are a citizen of an EU/EEA member state and your spouse or child resides in an EU/EEA member state. In such cases, you can also benefit from family-related tax benefits. All you need is to have an EWR.
The forms, including the one for Non-EU citizens, can be downloaded see the list of different EWR forms we compiled.
You are now viewing the services we provide to people who have worked abroad. To view all services we offer click here.