Non-Residents / Natural Persons Tax

Non-Residents / Natural Persons Tax
Receipt and submission of my tax return
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I am a non-resident and I have an income in Belgium. What are the
formalities that I have to accomplish? What to do in order to receive a
tax return?
How can I find the competent tax collector’s office for my tax return as
a non-resident?
When will the tax return for the tax year 2016 (income of 2015) be
sent?
What should I do if I have not received a tax return?
When should I file my tax return?
What are the consequences if a tax return has not been filed on time?
Assistance when completing your tax return
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Why do I have to fill out box III.6 and eventually box III.7 (categories
non-residents) of the tax return?
How do I have to fill out box III.6 and eventually box III.7 (categories
non-residents) of the tax return?
Why do I have to mention my foreign income in box XIII of the tax
return? I thought only my Belgian income would be taxed?
Can I pay my taxes in advance? Which formalities do I have to fulfill?
Assesment
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When will I receive my tax assessment notice?
Objection
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I do not agree to the established tax assessment. What can I do?
Payment
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Can I obtain tax facilities?
Who can I turn to if I have questions?
Forms
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Tax return forms and explanation
I am a non-resident and I have an income in Belgium. What
are the formalities that I have to accomplish? What to do in
order to receive a tax return?
You should inform the competent tax collector’s office. You should use this
form to do so.
After registration, you will automatically receive a tax return every year.
You have to inform you tax collector’s office of any change in address.
Before leaving Belgium, you have to inform your tax collector’s office, in
order to be withdrawn from the non-residents list.
How can I find the competent tax collector’s office for my tax
return as a non-resident?
Centre Étrangers
(Brussels Foreign Countries)
Boulevard du Jardin Botanique 50 boîte 3410
1000 Brussels
Phone : 0257 684 50
E-mail : [email protected]
WARNING !
If :
o (as a wage earner who does not reside in Belgium) the location of
the statutory seat of the employer, or
o (as a wage earner who usually lives with his family in Belgium) your
place of residence, or
o (as self-employed) your location of permanent establishment
is located in Amel, Büllingen, Burg-Reuland, Bütchenbach, Eupen, Kelmis,
Lontzen, Raeren of Sankt Vith:
Centre polyvalent Eupen
Klosterstrasse 32
4780 Sankt Vith
Phone : 0257 798 10
E-mail : [email protected]
When will the tax return be sent?
The date of the sending of the tax return for the non-resident tax differs
from one year to another and is unrelated to the sending of the tax return
for personal income tax. It is common practice that you have not received
your tax return until after the vacation period.
Also non-residents can submit their tax return by Tax-on-web. If you don’t
possess a Belgian electronic identity card, you have to request a token.
You can find the information on the Tax-on-web site.
What should I do if I have not received a tax return?
Contact your competent tax collector’s office as soon as possible so they
can send you a tax return.
When should I file my tax return?
In principle you have at least one month to fill out and file your tax return.
In any case, the final date of submission is mentioned on the tax return
itself.
The tax return for the year 2016 (income of 2015) has to be filed by:
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30 November 2016 on paper
14 December 2016 via Tax-on-web (or via your mandate-holder)
You can ask your administration for a postponement if there are
circumstances, against your will, that prevent you from making your tax
return in time.
What are the consequences if a tax return has not been filed
on time?
If the tax return is not submitted or submitted belatedly, the
administration can make an ex officio assessment. In this case, the
administration makes an assessment on the amount of the taxable income
which it suspects on the basis of the data at its disposal. The onus of proof
of the correctness of the taxable income is then in the hands of the person
liable to tax.
If you do not submit a tax return, or submit your tax return belatedly, or
your tax return has changed in such a way that the tax actually due is
exceeding the declared income, the assessment can be validly made
within three years at the latest, as from 1 January of the tax year.
Moreover, a tax increase can be applied.
Why do I have to fill out box III.6 or box III.7 (categories
non-residents) of the tax return?
In order to obtain the exemptions to which you are entitled, you must fill
out box III.6 or box III.7 of the tax return. This data will determine your
tax regime.
If you do not fill out this box, no exemptions will be granted.
How do I have to fill out box III.6 and eventually box III.7
(categories non-residents) of the tax return?
Box III.6 is subdivided into two categories. You will find explanation with
regard to each category in part 1 of the enclosure of the tax return.
Why do I have to mention my foreign income in box XIII of
the tax return? I thought only my Belgian income would be
taxed?
Indeed. Foreign income is not taxed in Belgium if it has been exempted by
a double taxation convention. However, in order to apply the correct tax
regime, it is necessary to mention the foreign income of both partners.
Can I pay my taxes in advance? Which formalities do I have
to fulfill?
Yes.
More information
When will I receive my tax assessment notice?
In case the tax return has been filed on time, the administration has until
30 June of the year following the tax year to make the assessment.
However, this period may not be less than six months as from the receipt
of this tax return.
I do not agree to the established tax assessment. What can I
do?
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In case of a material error (for instance: not taking into account the
dependent children), you can contact your control office by letter or by
mail. They will adjust the situation.
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If you do not agree to the application of the tax law, you dispose
of a period of six months to file an objection with the Regional Director.
You will find the formalities you will need to accomplish on your tax
assessment notice.
More information
Can I obtain tax facilities?
In order to obtain tax facilities, you should contact the competent tax
collector’s office. The address and telephone number of this office are
mentioned on your tax assessment notice.
Bruxelles Étrangers / Brussel Buitenland
Boulevard du Jardin Botanique 50 bte 3121
1000 BRUXELLES
Tél. : 0257 540 80 -- Fax: 0257 959 23
E-mail : [email protected]
Kruidtuinlaan 50 bus 3121
1000 BRUSSEL
Tel. : 0257 540 80 -- Fax: 0257 959 23
E-mail : [email protected]
Gand Étrangers / Gent Buitenland
Gaston Crommenlaan 6 (Zuiderpoort - 2de verdieping)
9050 LEDEBERG
Tél. : 0257 925 60 -- Fax: 0257 950 24
bte 202
E-mail : [email protected]
Gaston Crommenlaan 6 (Zuiderpoort - 2de verdieping)
9050 LEDEBERG
Tel. : 0257 925 60 -- Fax: 0257 950 24
E-mail : [email protected]
Namur Étrangers / Namen Buitenland
Rue des Bourgeois 7/Bloc C
5000 NAMUR
Tél. : 0257 800 50 -- Fax: 0257 971 95
E-mail : [email protected]
Rue des Bourgeois 7/Bloc C
5000 NAMUR
Tél. : 0257 800 50 -- Fax: 0257 971 95
E-mail : [email protected]
More information in “tax facilities”
Who can I turn to if I have questions?
 Contact center Federal Public Service Finance
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The competent tax collector’s office
Tax return form and explanation
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Tax Declaration - 2015 (nl, fr, de)
Copy - Part 1 - 2015 (nl, fr, de)
Explanation - Part 1 - 2015 (nl, fr, de)
Copy - Part 2 - 2015 (nl, fr, de)
Explanation - Part 2 - 2015 (nl, fr, de)
bus 202