Non-residents: remember the tax return for natural persons

Who needs to file a Belgian non-resident return?

In principle, any non-resident receiving income of Belgian origin must file a non-resident income tax return. For instance, this might concern salary, pension or rental income. Whether or not tax in Belgium is actually owed depends on the type of income, your personal situation and the country you reside in. This is because in certain situations, Belgian income is tax exempt based on the double taxation agreement.

When should I file my tax return?

Both on paper and through Tax-on-Web, the return must have been filed by 24 November 2023. This deadline also applies if you make use of a representative to file your return.

I’m receiving Belgian income for the first time: what now?

 The first time, you normally receive a return by post. These are expected between mid-September and the start of October 2023. In certain cases, the return can also be filed online via Tax-on-Web. Through a representative, the return is always performed online. The online return is possible from mid-September 2023.

If you have not received a return form by the end of October, you should then contact FPS Finance.

If you fail to file your return or do so late, the tax authority may impose a penalty or tax increase. Moreover, the tax authority may establish or amend the tax using the ‘ex officio assessment’ procedure.

If you need any assistance with your non-resident income tax return, please don’t hesitate to get in touch with one of our experts at contact@vdl.be or through the contact form below.