Non-Resident Income Tax Return : fin.belgium.be

Organization : Belgium Federal Public Service
Facility : Non-Resident Income Tax Return
Country : Belgium
Website : https://fin.belgium.be/en/private-individuals/tax-return/non-resident/tax-return

How To Submit Non-Resident Income Tax Return in Belgium?

You have income in Belgium (e.g. a remuneration, a pension, a rent) and you are a resident in a foreign country (or you are in Belgium for a limited period, e.g. for work or studies)? In that case, you must submit a non-resident income tax return.

Related / Similar Facility : Non-Resident Change of Address & Bank Account Number

Steps:
Get access to your pre-filled return via MyMinfin, your tax file

Your advantages:
** Your return is partly pre-filled: easier and faster to fill in.
** Online help for some codes
** Possibility to correct (once) the return after sending (until the submission deadline)
** Possibility to add or change your account number in MyMinfin

Are you filing a joint return? You and your partner will both need to log into MyMinfin personally in order to sign your return.

You do not have access to MyMinfin?
You can get access to a return without authentication. You only need your Belgian national register number or your Belgian bis number.

Warning:
** For security reasons, the return does not contain any pre-filled information.
** You will not be able to get access to your return after it has been sent.
** You cannot add an annex to your return.
** You cannot add or change your account number in your return.

Are you filing a joint return and one of the partners does not have access to MyMinfin? With a mandate “déclaration d’impôt citoyen” (citizen tax return) you can sign your return on behalf of yourself and your partner.

How To Proceed:
** Complete this form and send it with the required annexes by mail
** Our employees will create the mandate on behalf of the partner who does not have access to MyMinfin.
** You will receive a confirmation e-mail.
** You must sign the mandate in the Mandates application
** in order to activate it.
** Once the mandate is active, you can get access to your partner’s MyMinfin file and sign the declaration on their behalf.
** More information about getting access to the MyMinfin file of a relative.

Apply Here : https://fin.belgium.be/en/private-individuals/tax-return/non-resident/tax-return/online

FAQ On Submitting Non-Resident Income Tax Return

Frequently Asked Questions FAQ On Submitting Non-Resident Income Tax Return

Which sections are mandatory to complete?
You must complete the following sections even if you have no income to declare:
** Section III, A, 1 – Renseignements d’ordre personnel (Personal information): fill in at least one code
** Section III, A, 5 – Étiez-vous soumis à la sécurité sociale en Belgique? (Were you subject to social security in Belgium?): tick code 1082/2082 (“yes”) or code 1083/2083 (“no”).
** Section III, A, 6: tick one code only (see next question).
** Section XIV – Revenus d’origine étrangère et revenus d’origine belge exonérés (Foreign income and exempted Belgian income): In every case, you have to fill in at least one code.
** Do you have income abroad? In order to facilitate the processing of your return, we ask you to send attached to your return the tax assessment notice as regards this income.
** If you did not receive any foreign income or any exempted Belgian income, tick the code 1057/2057.

How to complete the section III, A, 6?
Tick only one of the following codes: 1093, 1094, 1095, 1073, 1078, 1079, 1080 or 1081.

Do I need to declare my Belgian Immoveable Property?
As a non-resident person, you must file a non-resident income tax return and declare your Belgian immovable property if:
** you rent out these Belgian immovable properties and the total income from your property amounts to 2,500.00 Euro or more.
** See the explanatory brochure (above) under the heading “Who needs to complete a return?” in order to get more information on the threshold of 2,500.00 Euro.
** See our page on income from property to find out how the amount of income from property is determined.
** you have professional income from a Belgian source (remuneration, pension, etc.), regardless of whether this income is liable to tax in Belgium or exempted by convention.

FAQ On Receiving Non-Resident Income Tax Return

Frequently Asked Questions FAQ On Receiving Non-Resident Income Tax Return

Why did I receive a non-resident income tax return?
We have found that you (and possibly your partner) have collected income in Belgium last year: for example, a salary, pension, rent, etc. See the explanatory booklet pages 1 and 2 for more information on the income concerned. You must therefore submit a a non-resident income tax return in Belgium. You must mention all Belgian and foreign income that you received last year.

Must I submit the tax return?
If you have received a tax return, you must always file it. Even if you have no Belgian income or only income exempt from Belgian origin.

Do I have to pay tax on it?
** This depends on your income, your situation and your country of residence.
** On Belgian income exempt from tax in Belgium and foreign income, you do not have to pay tax.
** After having filed your tax return, you will receive a ‘tax assessment notice’. This document states whether or not you must pay a tax (or whether you will be reimbursed).