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non-resident natural persons: remember to file your tax return

28 October 2020

by Biene Ongenaert and Eline Demeyere

Non-resident natural persons: remember to file your tax return

FPS Finances issued the non-resident tax return for natural persons for the 2020 assessment year (2019 fiscal year) in early July. Paper tax return forms are expected to be available at the end of October. You may file your taxes either on paper or by digital means.

Non-resident natural persons: remember to file your tax return

When must I file my tax return?

In principle, you must file your taxes by 3 December at the latest, whether you are using the paper form or Tax-on-web. You will always have at least one month to file your tax return from the moment you receive the form. These dates also apply if you appoint an agent to file your taxes on your behalf.

This is my first time collecting Belgian income; what do I do?

Online registration with FPS Finances is compulsory for non-residents who are collecting Belgian-sourced income for the first time. After registering you will receive a paper tax return form. Starting in the 2020 assessment year, non-residents must register before 1 July of the assessment year. Have you not registered yet? We recommend doing so as soon as possible. If you already benefit from the special tax regime for foreign executives, you are not required to register. In this case you will receive a tax return form automatically.

I have not received my tax return form

If you are a non-resident and still have not received a tax return form by the middle of November, it is advisable to contact FPS Finances. If you fail to file your tax return or file too late, you may be required to pay a fine or higher taxes.

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Biene Ongenaert

Senior Advisor International biene.ongenaert@vdl.be

Eline Demeyere

Manager International eline.demeyere@vdl.be

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In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.