Non-resident income tax return

You collect income in Belgium (for instance, income from a self-employed activity, a rent, a remuneration, a pension...) and

  • You’re living abroad, or
  • You’re in Belgium for a specific period (for instance within the framework of your activity)

Therefore, you must file a “non-resident tax return”. 

Information below only concern self-employed persons’ specific situation.

Consult the information on the deadlines, the means of filing the return, the explanatory booklet, etc.

Non-resident tax return - self-employed persons

  • Why did I receive a non-resident tax return? Do I have to file this return?

    We have noticed that you have an enterprise number in Belgium and 

    • A valid VAT number 
    • And/or the status of employer at the ONSS/Belgian social security system 

    Therefore, you are able to collect income in Belgium. As from this year, you automatically receive a non-resident tax return.  

    You can file this return either by post mail or online via MyMinfin (Tax-on-web). 

    You (and your partner) also must mention in your return your other possible income in Belgium: remuneration, pension, rent.... 

    More information of income concerned in the explanatory booklet (see pages 1 and 2).

    Do you think you don't have to submit it in your situation?

    We nevertheless advise you to submit the return form, accompanied by a note explaining your situation. When in doubt, you can contact your relevant tax office. We will examine your situation and explain to you what to do next.

  • I received a return form but I do not collect income in Belgium. What must I do?

    Even if you collect no income in Belgium, you must file a return form.  Please complete at least the box III (and possibly the box I).

  • I no longer have an activity in Belgium. How can I indicate it to the authorities?

    VAT: Report the cessation of your activity in Belgium using form 604C.

    Enterprise number: Cancel your registration with the Crossroads Bank for Enterprises.

    Status of employer: Terminate your registration with the ONSS/Belgian social security system.

    Please note: once you have reported the cessation of your activity, you will still receive a return form the following year. Indeed, the return refers to your (possible) income from the previous year.

  • You still have questions about the non-resident tax?

    You can find the contact details of your relevant tax office via the office guide by clicking on: “International” > “Déclaration” > “Déclaration impôt des non-résidents – personnes physiques” > “Categorie”: “Petite et moyenne enterprise” > Language: Dutch (“NL”), French (“FR”) or German (“DE”).

    Contact the relevant tax office preferably by e-mail, indicating your enterprise number (and, if applicable, your Belgian national number).

    Our offices are closed to the public.

    Unfortunately, we cannot help you filing your return.  Contact a proxy (accountant, etc.) if you need help.