by Hannelore Durieu and Eline Demeyere
At the end of July, the FPS Finance published the non-resident income tax-return form for natural persons relating to the 2023 assessment year (2022 income year). The return can be filed both in paper and electronic form. An overview of the most important questions.
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.
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.
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.
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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