Leaving Belgium - Tax return

When you leave Belgium, depending on where you are domiciled and/or whether you still receive income in Belgium, you need to take various steps with the FPS Finance.

  • What steps should you take depending on your situation?

    You will remain domiciled in Belgium after your departure You will get domiciled abroad after your departure You are a non-resident and you are ending your work in Belgium

    • 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, or
      • if you have established the ‘primary location of your assets’ in Belgium (if you do not have a ‘domicile’ in Belgium).

      The ‘domicile’ is characterised by a certain permanence and continuity. It is the place where you effectively and permanently reside.

      The ‘primary location of your assets’ can be described as the centre of your economic activities or financial interests.

      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).

      For married persons or legal cohabitants, the tax domicile is the place where the household is established. Spouses or legal cohabitants are therefore:

      • either 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.