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.

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Comments 7

  1. Dear Sir

    I have not received my tax demand in the post. I have tried to download the โ€œitsmeโ€ 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
  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

    1. Post

      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

  3. Dear Mr Quaghebuer, I have a quick question which I hope will be simple for you but is confusing for me. I moved to Belgium in October 2019 and now have to file my 2019 Belgian taxes. When I declare my income, do I need to declare all of my foreign-earned income for 2019, or only that from October to the end of the year? Thank you, best regards,

    1. Post

      Dear Valerie,
      Your liability to Belgian income tax started when you arrived in Belgium. Your income from January to September is not liable to tax in Belgium.
      It is only the income you received between October and December 2019 that you have to declare. Please note that you may also have to declare income from outside Belgium, subject to the terms of the double tax treaty between Belgium and that country.

  4. Thank you! I’ll be in touch (earlier) next year for your help preparing my return ๐Ÿ™‚

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