Belgian tax residents generally pay a municipal tax surcharge. The rate varies from one municipality to another, ranging from 0% to 9%. A different system applies to non-residents, who do not pay municipal surcharges but are subject to a 7% federal surcharge, calculated on the base income tax.
This system was intended to treat non-residents and residents in a similar manner. In practice, however, this sometimes results in a higher tax burden for non-residents than for residents. For this reason, the Court of Justice finds that this system is contrary to European law, as this difference in treatment between the two categories cannot be justified. The Court emphasizes in this regard that it is not necessary for non-residents to be systematically taxed more heavily. It is sufficient that this is the case in certain situations for there to be a prohibited restriction on the free movement of workers.
If you have paid this undue tax, you can request a refund!
If you have recently paid these tax surcharges, there are several ways you can get a refund.
If the one-year deadline for filing a tax claim, starting from the date of receipt of the tax assessment notice, has not yet expired, a tax claim may be filed. Furthermore, since this decision constitutes a new fact, it is also possible to file a request for an ex officio tax relief, which covers up to five years in the past to claim a refund of the undue tax surcharges.
We are at your disposal to provide further information and to assist you in filing a tax claim or a request for an ex officio tax relief.
