Coming to Belgium – Tax return

When you move to Belgium, depending on where you live and/or whether or not you receive income in Belgium, you will need to take different steps with the FPS Finance, such as filing a tax return. 

  • What is your current situation ?

    I get domiciled in Belgium My main domicile remains abroad

    • How do I know if I am liable to personal income tax?

      Inhabitants of the Kingdom of Belgium (natural persons) are liable to personal income tax. 
      You are a resident of the Kingdom of Belgium if: 

      • you have established your “domicile” in Belgium. 
        The “domicile” is characterised by a certain permanence and continuity. It is the place where you effectively and permanently reside.  
      • Or if you have established the “primary location of your assets” in Belgium (if you do not have a “domicile” in Belgium).   
        The “primary location of your assets” can be described as the centre of your economic activities or financial interests.  This is where you manage your assets. 

      The establishment of the “domicile” or “primary location of your assets” is assessed on the basis of the facts. 

      If you are registered in the national register in Belgium, there is a legal presumption that you are an inhabitant of the Kingdom of Belgium. This presumption may be rebutted, which means that you can prove that you should not be considered as an inhabitant of the Kingdom. 
      For married persons or legal cohabitants, the tax domicile is the place where the household is established. In principle, therefore, spouses or legal cohabitants are: 

      • both liable to personal income tax if the household is established in Belgium,  
      • or both liable to non-resident income tax, if the household is established abroad. If your spouse hasn’t received any income in Belgium, they will not be liable to non-resident income tax, but their income must be mentioned in the tax return form so that your tax calculation is correct.