Tax assessment notice for the non-resident tax (calculation of the tax)
You will receive a tax assessment notice (popularly known as a 'tax bill', 'tax notice' or 'tax settlement') as a result of your tax return or an ex officio assessment.
Receiving your tax assessment notice
When?
You will receive your tax assessment notice by post several months after submission of your tax return, between January and early July (if you have submitted your tax return on time).
We cannot give you an exact date. Therefore, there is no point in contacting us before July if you have not yet received your tax assessment notice.
How?
We will send you your tax assessment notice directly by post, and it is also available online at MyMinfin. To log in to MyMinfin, you need to use a digital key. Your tax assessment notice will never be sent by email.
If you have had your tax return filled out by an accountant, they too can access your tax assessment notice online (via MyMinfin) (provided they have a valid mandate).
Language
Sending your assessment notice in another language is not possible. However, if you do not live in Belgium, you can change the language for future communication and documents. To this end, contact your relevant department.
Understanding your tax assessment notice
Difference from last year
In some cases, you will have to pay more or be refunded more than last year. In order to know why, you can compare the details of the two returns in question.
Difference from the provisional calculation
Your online tax return via MyMinfin always gives a provisional calculation of your tax. The final calculation will be made during the processing of your return, a few weeks or months later. Certain information may not yet be known at the time of the provisional calculation. Consequently, the tax amount may be different in the final calculation.
The amount mentioned in your tax assessment notice is all you need to take into account.
Personal tax allowance
In order to qualify for the personal tax allowance and the reduction for dependent children, your professional income taxable in Belgium should be at least 75% of your total worldwide income.
If this is the case, the following sections in the tax return should be correctly filled out:
- Box III, A, 6: correct code ticked. More information: How do I fill out the non-resident income tax return correctly?
- Box XIV: ‘Income of foreign origin’ and ‘exempted income from Belgian origin’ filled out.
If you live in the Netherlands, Luxembourg or France, you can qualify for part of the personal tax allowance as well.
Reporting an error or filing an objection
You should immediately contact your relevant department for simple errors or mistakes (see contact details on your tax assessment notice).
If necessary, you can file a substantiated objection for more fundamental disagreements. You can file a notice of objection within 1 year of sending the assessment notice. You can file this yourself online through MyMinfin. To this end, you will find all the information on your tax assessment notice under 'What should I do if I disagree with the tax assessment?' and on our website.
International double taxation
If you think you have been unduly taxed on the same income in two countries, you can submit a request for mutual agreement. For more practical information on this procedure in your country, you can consult the country profile on the website of the OECD and Circular 2018/C/27 .
Personal tax allowance
If you did not qualify for the personal tax allowance or the reduction for dependent children because your tax return was not filled out correctly, you can contact your relevant department. To your request, you should add:
- a certificate of family composition,
- a birth certificate of dependent children,
- a foreign notice of assessment.
We will then look into your situation. If you meet the conditions, we will recalculate your tax and the reduction will be taken into account.