[PDF] Frequently asked questions - Taxation as Resident in Belgium

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DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 1

Inhoud

1 General tax questions ------------------------------------------------------------------------------------------------ 5

1.2 Do I need to fill in the second part (DEEL 2) of the taxation documents? Should I fill in a

company number? -------------------------------------------------------------------------------------------------------- 5

1.3 If I receive a simplified form, can I still fill the tax form online and ignore the letter? --------- 5

1.4 Even if I received a brown envelope with the paper tax documents, I can still choose to do it

online instead, right ? ---------------------------------------------------------------------------------------------------- 5

1.5 Is Myminfin also available in English? ---------------------------------------------------------------------- 5

1.6 Where exactly can we ask for the non-resident tax forms?------------------------------------------- 5

1.7 What happens if I miss tax declaration? ------------------------------------------------------------------- 5

2 Taxation and residency questions -------------------------------------------------------------------------------- 6

2.1 If we moved to Belgium in 2021, do we still have to fill in a tax form for 2020? ---------------- 6

2.2 I receive a scholarship or grant that is tax exempted in Belgium. Do I need to send back the

documents? ----------------------------------------------------------------------------------------------------------------- 6

2.4 I have a post-doctoral scholarship, but I also did the exam supervision as part of UGent staff

last year in the summer. I think the amount I got for that hasn't been taxed so I suppose I need to

note it as additional income, would you know where exactly? ------------------------------------------------ 6

2.5 If I have a tax exemption (postdoc), is this only on the salary, or all other incomes as well? 6

2.6 I am in Belgium for 11 months now, I am an assistant at UGent. Does this mean that I am a

resident? --------------------------------------------------------------------------------------------------------------------- 6

2.7 I have a scholarship. But the official paper is in English, do I need to translate it into Dutch

and send them back? ----------------------------------------------------------------------------------------------------- 6

2.8 To be considered as resident, you have to stay 24 months in the past or in the future in

Belgium. Can also the period I studied be taken into account (as student; PhD student) --------------- 6

2.9 If your employment contract is longer than 24 months, do you become a resident after the

period of 24 months or sooner? --------------------------------------------------------------------------------------- 7

2.10 Is a PhD who arrived September 2020 a resident or a non-resident? Does the 24 month

apply to someone with a 3 year contract who arrived at that time? ----------------------------------------- 7

2.11 We moved in on September 2020 with my family. Are we considered resident or non-

resident because somewhere it says we need to live 24 months? -------------------------------------------- 7

2.12 I have been living in Belgium now for one and half year but I have a contract for more than

24 months. Yet, I have received the tax forms. Shall I consider myself now as resident? --------------- 7

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 2

2.13 When you have placed 'domicilie' upon arrival, you will be considered a (fiscal) resident

right? 8

2.14 What if I stay for less than 24 months in Belgium but I am no longer a resident in my

previous country? --------------------------------------------------------------------------------------------------------- 8

2.15 If I arrived in Belgium from abroad in August 2020, does it mean that I have to fill up 2

forms? 1-as a resident (Aug - Dec) and 2- as a non-resident (Jan-Aug)? ------------------------------------- 8

2.16 In the year that I moved to Belgium, if I did not receive any Belgian income for the period of

the year that I was not a resident yet. So do I have to file that income separately as non-resident? 8

2.17 Am I a resident or non resident?----------------------------------------------------------------------------- 8

2.18 What are the consequences of filling the tax documents as a resident or non-resident? Will

that make a different on the taxes I'll need to pay? -------------------------------------------------------------- 8

2.19 Question from a student : ------------------------------------------------------------------------------------- 9

2.20 I only stay for 19 months in Belgium. --------------------------------------------------------------------- 10

2.21 My contract has started on October 2020 for one year. My contract will be extended until

October 2023, but I haven't received a confirmation. So, I assume I am a resident although the

expiry date on my ID card is now October 2021. Is that correct? ------------------------------------------- 10

3 Tax questions that follow out of your position (student, staff, tax exempted researcher) ----- 11

3.1 How do I check if my income falls under a scholarship? --------------------------------------------- 11

3.2 If I graduated from my PhD in April this year and now working in Belgium, what should I do

for my tax returns? ------------------------------------------------------------------------------------------------------ 11

3.3 I am a PhD student at Ghent University, I just received my tax from. But i don't know Dutch,

it seems very difficult to me to fill the tax paper. So i am wandering can i just sent these tax paper

back with a copy of my enrollment paper? ----------------------------------------------------------------------- 11

3.4 As an UGent employee, what is the use of the fiscal file 281.10? --------------------------------- 11

mentioned on the fiscal file and in the tax declaration? ------------------------------------------------------- 11

3.6 Student: ---------------------------------------------------------------------------------------------------------- 11

3.7 I have received fiscal file 281.50. What should I do with this? ------------------------------------- 12

4 How to complete the tax document ? ------------------------------------------------------------------------- 13

4.1 If I take a personal loan from the Bank here in Belgium, is it possible to apply for tax

benefits? ------------------------------------------------------------------------------------------------------------------- 13

4.2 Let's say, we signed legal cohabitation in 2020. I understand that we then do not have to

file our taxes together for 2020? Can we choose to do them together if we like?---------------------- 13

4.3 Can I get deductible for pension savings outside of Belgium? ------------------------------------- 13

4.4 Can we declare child care expenses even if we are exempted due to scholarship? ---------- 13

4.5 Where do you add details about foreign income on myminfin? ----------------------------------- 13

4.6 Where can I find instruction about taxation for my abroad investment? (for example: stock

or cryptocurrency investment) --------------------------------------------------------------------------------------- 14

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 3

4.7 So a PhD student would enter code 1250 and then write the digit '0' in 'Bedragen, data,

andere...'?" ---------------------------------------------------------------------------------------------------------------- 14

4.8 For legal cohabitation starting in 2020, do we file the taxes for 2020 together or not?" --- 14

4.9 2- I have married and our marriage is registered in Gent city hall in March 2021. My wife

has been here since April 2019, but her contract with UGent has been ended on February 2021.

Should we fill the tax forms separately? --------------------------------------------------------------------------- 14

5 International employment related tax questions ---------------------------------------------------------- 15

5.1 I will be working from July on at UGent with a grant funded by the Spanish government. I'm

going to pay taxes in Spain. What should I do with Belgian taxes? ----------------------------------------- 15

5.2 If we have paid taxes already to another country on our worldwide income from outside

Belgium, can we get a deduction from our Belgian taxes, or can we (preferably) exclude this from

our taxable income? ---------------------------------------------------------------------------------------------------- 15

5.3 What about the income you have in our home country? ------------------------------------------- 15

5.4 I recently filled in my Dutch tax return. Do I still have to fill in my Belgian tax return as well?

15

5.5 If you get income from abroad (e.g. a house), do you have to pay taxes on it in Belgium, on

top of the taxes that you pay abroad?" ---------------------------------------------------------------------------- 16

5.6 I am resident. We sold our house elsewhere in Europe. What do we have to indicate on our

BE tax document? ------------------------------------------------------------------------------------------------------- 16

5.7 QUESTION FROM A STUDENT: ----------------------------------------------------------------------------- 16

5.8 Employment in Finland --------------------------------------------------------------------------------------- 16

6 Questions regarding MyMINFIN --------------------------------------------------------------------------------- 18

6.1 How can I login on the website of the Belgian fiscal authorities? --------------------------------- 18

6.2 Where does one get a card reader? ---------------------------------------------------------------------- 18

6.3 Are the CSAM mandates free or you have to paid for this service? ------------------------------ 18

6.4 I received the tax form but I am not in Belgium during this summer, and the Tax-on-Web is

also not available, how to complete the tax documents? ----------------------------------------------------- 18

6.5 If 1 partner leaves Belgium and turns in his Belgian ID card, how can he log in to myminfin

to sign the form? -------------------------------------------------------------------------------------------------------- 18

6.7 I'm trying to fill the tax form using Myminfin. In which section should I include that I'm a

not a resident? ----------------------------------------------------------------------------------------------------------- 19

7 How to check the tax document? ------------------------------------------------------------------------------- 20

7.1 I have some question with simplified tax form (VVA). How can we check this simulation?

What would be the important things to be checked? ---------------------------------------------------------- 20

8 Taxation in case when you leave Belgium -------------------------------------------------------------------- 21

8.1 If I leave Belgium, do I remain subject to personal income tax? ----------------------------------- 21

8.2 What after I leave Belgium and handed in my Belgian ID card? ----------------------------------- 21

8.3 If partner A leaves Belgium and partner B stays, ------------------------------------------------------ 21

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 4

8.4 Or do we need to file joint tax return for as long as partner B stays in Belgium? ------------- 22

8.5 Regarding 3-month deadline when leaving Belgium, ------------------------------------------------- 22

9 Providing information regarding the foreign bank account ---------------------------------------------- 23

9.1 I have a foreign bank account that I need to report to the authorities -------------------------- 23

9.2 Who must report a foreign bank account? -------------------------------------------------------------- 23

9.3 Which accounts must be reported? ----------------------------------------------------------------------- 23

9.4 How to report the bank accounts? ------------------------------------------------------------------------ 24

9.5 What is the consequence of reporting your bank account number? ----------------------------- 24

9.6 Student: In the tax form, there is also a space for declaring my foreign bank accounts. ---- 25

9.7 What if I don't use/have no income in the bank account I have abroad (in my home

country) -------------------------------------------------------------------------------------------------------------------- 25

9.8 I have income in my home land, but I can not use it because of the sanctions (I can not

bring money here). So, Should I report that income? ---------------------------------------------------------- 25

9.9 If you have bank transfers from your Belgian bank account to your other bank account in

your home country, can this have any consequences in your tax declaration?" ------------------------ 25

9.10 Do I have to report my Dutch bank account even if I am tax exempted due to my PhD

scholarship? --------------------------------------------------------------------------------------------------------------- 25

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 5

1 General tax questions

document. Check our webinar on taxation as a resident in Belgium for international staff. A lot of the general questions are answered during the webinar.

1.2 Do I need to fill in the second part (DEEL 2) of the taxation documents? Should I fill in

a company number?

You only need to fill the second part if you have your own business or are a self-independent consultant

Ghent University for example, as this will only lead to confusion for the tax authorities.

1.3 If I receive a simplified form, can I still fill the tax form online and ignore the letter?

Yes, you can as long as you sent in the document before the deadline of returning.

1.4 Even if I received a brown envelope with the paper tax documents, I can still choose

to do it online instead, right ? Yes

1.5 Is Myminfin also available in English?

No, only in the official languages of Belgium : Dutch and French.

1.6 Where exactly can we ask for the non-resident tax forms?

You can find the contact address on the website: https://finance.belgium.be/en/private- individuals/tax-return/non-residents

1.7 What happens if I miss tax declaration?

You have to pay a fine

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 6

2 Taxation and residency questions

2.1 If we moved to Belgium in 2021, do we still have to fill in a tax form for 2020?

No, a tax form for the previous year must not be filled in if you did not live in Belgium at that time.

Unless you worked for a Belgian employer in 2020 and not lived in Belgium - then a non-resident tax from must be completed.

2.2 I receive a scholarship or grant that is tax exempted in Belgium. Do I need to send

back the documents?

Yes , check the instructions here

You need to file your taxation documents as employee. You have received a salary for which taxes must be paid and are deducted through your payslip. You will find a fiscal file 281.10 at Apollo.

2.4 I have a post-doctoral scholarship, but I also did the exam supervision as part of

UGent staff last year in the summer. I think the amount I got for that hasn't been taxed so I suppose I need to note it as additional income, would you know where exactly?

A separate fiscal file 281.50 is sent from the finance Department from Ghent University. Contact them

on how to add the information as additional income on the fiscal file.

2.5 If I have a tax exemption (postdoc), is this only on the salary, or all other incomes as

well? The tax exemption is only on your scholarship or grant that you receive in Belgium. If you also have another income, this is not tax exempted.

2.6 I am in Belgium for 11 months now, I am an assistant at UGent. Does this mean that

I am a resident?

Yes

2.7 I have a scholarship. But the official paper is in English, do I need to translate it into

Dutch and send them back?

No English will be accepted as proof of income or scholarship if it is from a foreign institute

2.8 To be considered as resident, you have to stay 24 months in the past or in the future

in Belgium. Can also the period I studied be taken into account (as student; PhD student) Yes; as from the moment any kind of residency will or has exceeded the 24 months, you are a resident of Belgium.

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 7

2.9 If your employment contract is longer than 24 months, do you become a resident

after the period of 24 months or sooner? You become a resident as from the moment you move to Belgium and get a registration at the commune. It is your intention to stay 24 months (or more) in Belgium so you are a resident.

2.10 Is a PhD who arrived September 2020 a resident or a non-resident? Does the 24

month apply to someone with a 3 year contract who arrived at that time?

Yes, you are a resident in Belgium.

2.11 We moved in on September 2020 with my family. Are we considered resident or non-

resident because somewhere it says we need to live 24 months?

If your plan is to stay in Belgium with your family more than 24 months, you are a resident in Belgium

as from the beginning of the stay in Belgium.

The authorities check on the 1st of January if you and your family are registered and have received a

Belgian ID card. If this is the case, you will normally already receive a tax document as resident in May

2020.
If you or your family members were not complete registered at the commune, you might receive a tax document as non-resident. You have to request a tax document as resident to the tax authorities.

2.12 I have been living in Belgium now for one and half year but I have a contract for more

than 24 months. Yet, I have received the tax forms. Shall I consider myself now as resident? Yes! Belgian residents (natural persons) are subject to Belgian personal income tax.

You are a Belgian resident if:

Belgium).

where you actually reside on a permanent basis. circumstances. If you are entered in the National Register in Belgium, there is a legal presumption that you are a Belgian resident (this presumption can be rebutted).

In the case of jointly taxed married or legally cohabiting couples, the place of residence for tax purposes

is determined by where the family is based. Spouses and legally cohabiting partners are therefore

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 8 either both Belgian residents or both non-residents, depending on their place of residence for tax purposes (i.e. whether or not this is in Belgium).

2.13 When you have placed 'domicilie' upon arrival, you will be considered a (fiscal)

resident right? If the intention is also stay and live in Belgium for more than 24 months, yes.

2.14 What if I stay for less than 24 months in Belgium but I am no longer a resident in my

previous country? You have to complete your taxation documents as non-resident in Belgium.

2.15 If I arrived in Belgium from abroad in August 2020, does it mean that I have to fill up

2 forms? 1-as a resident (Aug - Dec) and 2- as a non-resident (Jan-Aug)?

For the period January to Augustus 2020 you have to file your taxes in your previous country

For the period Augustus 2020 you can file as a resident in Belgium, if your intention is to stay more

than 24 months in Belgium. If this is not the intention, you have to file as non-resident.

2.16 In the year that I moved to Belgium, if I did not receive any Belgian income for the

period of the year that I was not a resident yet. So do I have to file that income separately as non-resident? If you received another income (non-Belgian income) while you live in Belgium, you have to file that income in Belgium. Depending on the period of stay you file this as a resident or non-resident. You must also check the double tax treaties on double taxation, to know where you have to pay the taxes on that foreign income.

2.17 Am I a resident or non resident?

I started my PhD abroad due to the pandemic. I started my PhD on April 2020, and started to receive scholarship from UGent. I arrived at Belgium on September 2020. Do I report myself as a non-resident from January to September 2020, but have Belgian income since April? Or do I report my income as a resident since April 2020?"

You only have to start the Belgian tax filings from the date you actually arrived in Belgium (so from

September onwards) and became a Belgian tax resident.

2.18 What are the consequences of filling the tax documents as a resident or non-

resident? Will that make a different on the taxes I'll need to pay? The main difference is that a resident tax form includes world-wide income while a non-resident form

only includes income from sources or activities in Belgium. Other income, such as real estate, interest

or dividends outside Belgium are not included in a non-resident tax form but should be reported in a resident form.

DIRECTIE PERSONEEL EN ORGANISATIE

AFDELING PERSONEELSADMINISTRATIE

(updated 9.06.2021) 9

There is also a difference at the level of deductions: certain deductions are only (fully) granted to non-

residents if at least 75% of their income is subject to tax in Belgium. Deductions are limited for non-

residents as the authorities assume that you would get these in another country.

Filling in the wrong form (resident where you actually are non-resident or the opposite) may at first

look not result in major issues (in many cases, the outcome is quite similar). In the longer run, this may,

however, cause major problems as more than one year may at some moment in time may need to be

corrected. Using a wrong form may also result in international double taxation (if you are actually a

non-resident, but by accident did file a resident form or did not object to a VVA). Correcting this type

of situation quickly becomes very complex and time consuming.

2.19 Question from a student :

I wanted to check with you if I am supposed to be filling as a resident or a non-tax resident. I thought

as a student I should be a tax resident only in my home country, but the rule here seems to be that if I

lived in Belgium for more than 183 days/calendar year I am a resident here. So in 2020, I am here a

non-resident taxpayer and for 2021 (next year), I will be a resident taxpayer? Are international non-

working students not a special case?quotesdbs_dbs25.pdfusesText_31

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