Expatriate tax ebook - Belgium

Facts and figures
Employment visas
Tax year
Tax returns and compliance
Income tax rates
Sample income tax calculation

Employment visas
The employers of non-EU nationals are usually required to apply for a work permit prior to the employee taking up employment in Belgium.

A residence visa must also be obtained to allow the expatriate to live in Belgium. Where the expatriate's spouse and family relocates to Belgium, relevant visas and separate work permits (where the spouse will also work) will be required. Where the expatriate is an EU national the above procedure is usually not required.

Tax returns and compliance
Individuals who are Belgian resident for tax purposes must file their tax return at the latest on the due date indicated on the tax return (generally June 30). The same rules apply to individuals who are not Belgian resident for tax purposes. When no return is received, the taxpayer should request one by June 1 at the latest.
For employers and directors taxes are normally already deducted at source. When no payroll taxes need to be deducted, taxes will become payable within a period of 2 months following the receipt of a tax bill. Married taxpayers (or legal cohabitants) file a joint income tax return. However professional income is taxed separately on behalf of each taxpayer. Investment income and real estate income is taxed on behalf of the member of the household who is the legal beneficiary of this type of income. 

Tax year
The Belgian tax year runs from 1st January to 31st December.

• introduction
• facts and figures
• basis of taxation
• what taxes?
• tax planning opportunities