I have a Belgian retirement pension and I live in Portugal

Discover how to fill in correctly the non-resident income tax return.

I have a retirement pension built up in the private sector as an employee or built up for employment with a public enterprise (= profit-making public organisation)

You will have no tax to pay on your Belgian retirement pension.
Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box XIV (foreign income and Belgian income exempted from tax), A, 1., a (retirement pensions)

More information in the explanatory booklet

Warning - You do not have to fill in box VII.

I have a retirement pension built up in the public sector (as former career or contract civil servant) that was not built up with a public enterprise

You are a Portuguese citizen (without also having the Belgian citizenship)

You will have no tax to pay on your Belgian retirement pension.
Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box XIV (foreign income and Belgian income exempted from tax), A, 1., a (retirement pensions)

More information in the explanatory booklet

Warning - You do not have to fill in box VI.

You are not a Portuguese citizen (or you have dual Belgian-Portuguese citizenship)

Your retirement pension is liable to tax in Belgium.
Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box VI (“retirement pensions”)
  • Box XIV (“foreign income”): please mention the income you’ve received abroad.

More information in the explanatory booklet

J’ai une pension d’ancien indépendant

I have a retirement pension as a former self-employed person.

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box VI (“retirement pensions”)
  • Box XIV (“foreign income”): please mention the income you’ve received abroad.

More information in the explanatory booklet