FAQ
Belgium

You need the following documents to file your tax return:

• a certificate of taxable income - Fiche,
• additional Fiche forms if you have other sources of income other than employment (pension, unemployment benefits, author's fee, etc.),
• EWR, that documents local income from your home country,
• ID / passport,
• other documents for claiming rebates (child's birth certificate, etc.).

Fiche 218.10 form is a form that every employer must give to its employees. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

There are also other Fiche forms depending on the type of income:

• Fiche 281.11: Used for income from social benefits such as pensions or unemployment benefits.
• Fiche 281.20: Used for the self‑employed and freelancers.
• Fiche 281.25: Used for author's fee and artistic income.

And other.

The forms differ not only in colour but also in content.

The form for residents (Déclaration à l'impôt des personnes physiques - IPP, or Aangifte in de personenbelasting) is red. The tax office sends it out by the end of May.

The form for non‑residents (Déclaration à l'impôt des non‑résidents, or Aangifte in de belasting niet‑inwoners) is green and is usually sent out during September and October.

You either received a red form or a green form:

The red one is for filing tax returns for Belgian residents.
The green one is for non‑residents of Belgium.

We will be happy to help you fill in your tax return. Just fill in the order form.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 13 months from the time the tax return is filed.

After filing your tax return, the tax office will send you a tax notice stating the amount of tax to be paid and the due date. This is usually within two months of receipt of the tax notice (Aanslagbiljet).

Every Belgian resident and non‑resident who earned income in Belgium is required to file a Belgian tax return for the previous calendar year, known as the tax year.

For more information on Belgian residency, see the blog article.

Yes, spouses can file a joint tax return and get a possible higher refund.

PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.

The deadline for filing a tax return differs depending on whether the tax return is filed by a resident or non‑resident of Belgium. Tax return deadlines for the year 2023:

Resident:

• 30th of June, 2024 - in paper form,
• 15th of July, 2024 - electronically,
• 16th of October, 2024 - electronically within the extended period.

Non‑resident:

• 22nd of November, 2024 - in paper form and electronically.

You can claim your refund from Belgium up to 3 years back.

In 2024, you can file a tax return / claim a refund for the tax year 2021 at the latest.

Deadlines for the tax refund from the Belgium for the previous years:

• tax return for the year 2021 - 25th of November, 2024,
• tax return for the year 2022 - 24th of November, 2025,
• tax return for the year 2023 - 22nd of November, 2026.

You can be fined between €50 and €1,250 for not filing or filing your tax return late.

We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.

We are able to help you obtain these documents from Belgium:

• Fiche: certificate of taxable incomes,
• U1: it proves the entitlement to unemployment benefits after your return from abroad,
• S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.

The Fiche 218.10 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Fiche 218.10 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Fiche 218.10 form from each of them.

To obtain a U1 form, you will need the following documents:

• Power of Attorney (obtained from us),
• payslips or an annual income certificate Fiche,
• all employment contracts for the given period,
• other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.