Non-residents in Belgium to declare taxes online by 22 November

November 19, 2024

OmniTrust has provided a comprehensive guide to help non-residents in Belgium understand how to declare their taxes online. You can read the full article by clicking here, or see a brief summary below.

Non-Resident Tax (NRT) in Belgium

Non-residents earning income from Belgian sources, such as salaries, pensions, or rent, are subject to Non-Resident Tax (NRT), calculated like personal income tax. This applies to individuals residing or headquartered abroad who are not registered with Belgium’s national register. Non-residents with Belgian income, whether living abroad or staying temporarily in Belgium for work or studies, must file a “non-resident tax declaration.”

Who needs to file the NRT?

The NRT applies to non-residents who receive income from Belgian sources and either reside abroad or stay in Belgium temporarily (for work, studies, or other purposes). If you fit this category, you must submit a non-resident tax declaration.

Legal cohabitants and married couples

For NRT purposes, legal cohabitants are treated as married persons. To be recognised as legal cohabitants, two individuals must file a declaration at their local municipal office, meeting the same legal criteria as those set by Belgian law. Foreign cohabitation agreements must also meet Belgian standards. Typically, married couples and legal cohabitants submit one joint declaration unless specific circumstances apply, such as the year of marriage, cohabitation declaration, divorce, separation, or the death of a partner. In cases where only one partner has NRT income, and the other partner has foreign or exempt income exceeding €12,550, separate declarations are required.

Children’s income and parental declarations

Parents with legal entitlement to their minor children’s property must include taxable income from such property in their declarations. In cases of joint entitlement, each parent must declare half of the taxable income. If one parent has sole entitlement, they must declare the entire income. However, child labour or child support income is reported in the children’s name, not the parents. Additionally, maintenance payments for non-resident children are excluded from the tax declaration.

What income is affected?

Non-residents must declare all income received from Belgian and foreign sources. Belgian income that is exempt from tax and foreign income is not subject to non-resident tax. For real estate, if you or your spouse own rental property in Belgium, you must declare all properties. Real estate income is based on the Net Cadastral Income (NCI) rather than actual rent. If the total NCI is below €2,500 per year for each spouse, no tax is due, but you must still file a declaration and indicate “nil” on the form.

Declaration process

Non-residents must submit their tax declaration online via MyMinfin by November 22, 2024. A joint declaration requires both spouses’ connections. Those without MyMinfin access can submit a simplified version using a Belgian national number, which doesn’t allow changes after submission. Once submitted, you will receive confirmation of whether tax is owed or a refund is due. Be sure to complete the preparatory document before filing the declaration.

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