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non-residents: don't forget the tax return for natural persons

Tax
7 September 2021

by Biene Ongenaert

Non-residents: don't forget the tax return for natural persons

At the beginning of July, the Belgian Federal Public Service for Finance (FPS Finance) published the tax return form for the taxation of non-resident natural persons for the 2021 assessment year (income year 2020). The return can be submitted either on paper or electronically. Here is an overview of the key points.

Who must submit a Belgian tax return for non-residents?

In principle, every non-resident who has received income originating in Belgium must submit a tax return for the taxation of non-residents. Examples of such income include a salary, a pension or rental income. In practice, whether you owe tax in Belgium depends on the sort of income, your personal situation and the country where you live. In some cases, the Belgian income is exempted from taxation on the basis of the double taxation agreement.

When must I submit my tax return?

Paper tax returns must be submitted by 4 November 2021 at the latest. Submission via Tax-on-Web must be done at the latest by 2 December. These submission dates also apply if you hire a proxy to submit your tax return.

I am receiving Belgian income for the first time. What do I have to do?

Non-residents receiving income originating in Belgium for the first time must register online with FPS Finance. Once you have registered, you will be sent a paper tax return form. If you have not registered yet, we advise you to do so as soon as possible. Registration is not necessary if you have the special statute for executives abroad. In this case, a tax return form will be sent automatically.

I have not received a tax return form

If you are a non-resident and have not received a tax return form by the beginning of October, you should contact FPS Finance. The tax authorities can fine you or increase your tax if you do not submit your tax return on time or fail to submit it at all.

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Biene Ongenaert

Manager International biene.ongenaert@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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