by Biene Ongenaert and Stephanie Vanmarcke
Your first time collecting Belgian-sourced income? Register before 1 June 2020
One-time online registration with FPS Finances is compulsory for non-residents who collected their first Belgian-sourced income in the 2019 fiscal year. They will receive a tax return form after this registration. The Court of Cassation recently ruled that non-residents must have registered before 1 June 2020.
Filing a non-resident tax return late due to a delay in registration may result in the tax office issuing an estimated assessment. In the event of an estimated assessment, the tax office will calculate the amount of tax based on the available data. The burden of proof for the tax owed will shift from the tax authority to the taxpayer.
An exception is made for taxpayers benefitting from the special tax regime for foreign executives (expat status). After all, approval of the taxpayer’s eligibility for the special tax regime for foreign executives automatically involves their registration as a non-resident.
Do you require further information about the non-resident tax return? Please contact your account manager or one of our experts at contact@vdl.be.
Biene Ongenaert
Senior Advisor Legal biene.ongenaert@vdl.be
Stephanie Vanmarcke
Team Manager International stephanie.vanmarcke@vdl.be
Disclaimer
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.
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