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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 and we will address some other questions you didn’t know you had.

Author: Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He

Comments 4

  1. Dear Sir

    I have not received my tax demand in the post. I have tried to download the “itsme” app as mentioned in the very helpful guide on The Bulletin site but I receive a message saying it is not available in my country! How can this be? Do you know how it can be accessed?

    Thank you.

    1. Post
      Author
  2. Hello,

    I receive a British State pension, without deduction of UK income tax.

    I believed that in accordance with the double tax treaty between Belgium and the UK, I would need to pay tax on this pension in Belgium.

    However, my accountants state that based on that treaty, my pension is exempted in Belgium (with progression reserve) and that the fact the UK does not effectively levy any taxes on this income, does not change the fact that the UK has the right to and Belgium does not.

    Could you confirm if the exemption can be claimed in Belgium for this UK State pension ?

    Thank you very much.
    Kind regards, Colin Bray

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      Author

      Dear Mr Bray,

      There are two answers, depending on whether you received your pension for the first time before or after 1 January 2013. The double tax treaty between Belgium and the UK changed in 2013.

      In the past, before 2013, UK pensions were taxable in Belgium. That rule is maintained for people who were already receiving their pension in 2012.

      If you started receiving your pension for the first time in or after 2013, the pension is taxable in Belgium
      Belgium must exempt your pension (with progression) so that your other income that is taxable in Belgium is pushed into the higher tax brackets (except for investment income such as dividends and interest).

      The old rule will gradually phase out.

      Best regards,

      Marc Quaghebeur

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