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Ten myths about the 183 days’ rule

In The myth of the 183 days, we wrote that there was no such thing as a 183 days’ rule. In this post , we will say that there is a 183 days’ rule. Is that a contradiction? Not really. There is no 183 days’ rule to determine whether you are a Belgian resident. There is, however, a 183 days’ …

End of Tax on Securities Accounts

On October 17, the Belgian Constitutional Court ruled that the tax on securities accounts is unconstitutional (Decision 138/2019). For budgetary reasons the court did not make the decision retroactive and taxpayers must still pay the tax for 2018 and 2019. Individuals who own certain financial instruments on one or more securities or brokerage accounts must pay the tax if the average value …

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2019 Tax Return : if this is your first time …

If you are new to Belgium, or if this is the first time you have to file a tax return, these are a few of the things you need to know. The first time you receive a tax return, it comes in the form of a brown envelope with a tax return and a form to prepare the tax return …

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2019 Tax Return : the Guide

28 June is when the taxman wants your tax return; if you file online, you have another two weeks, until 11 July. It’s time to file your tax return again. Whether you are new to Belgium or have been filing your tax return here for years, you may have a number of questions. We will address some of these questions …

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The myth of the 183 days

Tax residence can be a difficult concept, in particular if one has many residences. Johnny Hallyday is a French rock star, who died at the end of last year. In fact, he was Belgian but became the French rocker of all rockers, made millions and moved to Switzerland for tax reasons.  In 2013, he took up residence in Santa Monica, California. …

How are your bitcoins taxed?

If you want to know whether the capital gains you make on bitcoin investments is taxable at all in Belgium, you can ask the Ruling Committee for an advance ruling. The Ruling Committee recently published a detailed questionnaire (NL/FR) that you will have complete when applying for a ruling. If you intend to ask for a ruling on the taxation …

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Wallonia reduces gift tax

In the wake of the tax reform in December 2017, the Walloon government is proposing to reduce the gift tax of houses and apartments and to simplify the calculation of the tax. Wallonia follows Flanders and Brussels. The gift tax is calculated depending on the relationship between the donor and the donee and the value of the gift. In direct …

2018 Tax Return : Appeal the Tax Bill

How and where you do that is explained on page 2 of your tax bill. You have to send a letter to the regional directorate within after you receive the tax bill. That means the letter must arrive with the tax authorities within six months plus three working days from the date the assessment was sent out. That is the …

2018 Tax Return : The Tax Bill

Now that you have filed your tax return, all that you can do if wait for the tax man to send you the bill. The “avertissement extrait de role”/”aanslagbiljet” is really the tax bill for your 2017 income. This is what it looks like. If the tax bill is not sent before 30 June 2019, the taxman may have to …