When must the declaration be submitted?
You must file your declaration on paper at the latest on 8 November 2018. If you prefer to do this electronically, you have until 6 December 2018. These submission dates also apply if you, as a taxpayer, make use of a proxy for submitting your tax return.
Non-residents who receive income of Belgian origin for the first time must first register online with the FPS Finance. Only after registration will you receive a paper declaration form. Registration is not required if you have the special status for foreign executives. In this case, a declaration form is automatically sent.
If you, as a non-resident, have not yet received a declaration form by mid-October, please contact the FPS Finance. As it happens, the tax authorities can impose a fine and/or a tax increase if the declaration was not submitted or was submitted late.
What are the significant changes?
Non-residents who are married or legally cohabiting are taxed as single when their partner receives foreign professional income that amounts to more than 10,490 euros (indexed for tax year 2018). If their partner's professional income exceeds their own Belgian professional income, this must be indicated in the tax return from fiscal year 2018 onwards.
Following the Summer Agreement, it was also stipulated that a number of advantages must be reduced, depending on the duration of the taxable period. If the person’s status changes from resident to non-resident during the year or vice versa, certain tax advantages will only be granted pro rata temporis.
Finally, the tax benefits to which an 'ordinary' non-resident is entitled have also been trimmed. This concerns non-residents who earn less than 75 percent of their worldwide income in Belgium. All benefits that do not relate to the income, such as the tax reduction for pension savings or the tax reduction for premiums for an individual life insurance policy, have been eliminated.
If you have any questions regarding your upcoming tax return, please contact one of our specialists via firstname.lastname@example.org.
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.