Individuals collecting income in Belgium and who qualify as Belgian tax non-residents, are in principle required to file a Belgian non-resident income tax return. Every single Belgian non-resident must fill in and file this tax return. The content and the taxable basis may differ between individuals, but the tax return form will be the same for every non-resident.
The due date for the filing of the non-resident tax return is typically in November or December of the year following the income year.
Non-residents submitting the non-resident income tax return for the first time must register at the FPS Finances via a registration form.
You must register at the latest on 1 June of the tax year irrespective of whether the non-resident tax return form is at that time already published in the Belgian Official Gazette or not.
Belgian non-residents who have received in 2021 for the first time taxable income in Belgium, must therefore ensure that they register at the FPS Finances before 1 June 2022.
We are happy to assist you in this regard!
