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From tax rates through to special expat status, here is Expatica's updated guide to the Belgian taxation system.
The Belgian tax year for personal income tax begins on 1 January and ends 31 December. You will typically receive a tax return (declaration/ aangifte) during May relating to the previous year's income. This must normally be returned by the end of June (you will find the exact date on your tax return).
Other taxes
Home owners pay a local property tax (précompte immobilier/ onroerende voor heffing) which is calculated on the deemed rental value attributed by the authorities to the property (revenu cadastral/ kadastral inkomen).
The tax paid varies according to the commune and generally lies between 20 percent and 50 percent of the revenue cadastral.
Special expatriate status
Expatriates who satisfy specific conditions come under a special taxation regime and pay Belgian tax only on connected income with professional duties carried out in Belgium. A foreign executive assigned temporarily to Belgium may so qualify but the conditions are tough. Employment must be by an international group or in a scientific research centre, and must be temporary. Also, the expatriate's centre of personal and economic interest must not be Belgium. 
In determining the latter, the authorities take the following into account: the ownership of real estate, personal property or securities abroad; a life assurance contract written abroad; the inclusion of a diplomatic clause in the Belgian rental agreement for accommodation; continued affiliation to a group pension scheme abroad; renewal of credit cards issued by banks abroad; continued affiliation to a social security scheme abroad; continuing to act as an officer of a foreign company.
If you qualify for the above, there are specific benefits and deductions available.
VAT
Most goods and services are taxed at 21 percent with a lower rate of six percent applying to necessities such as food and transport, and for the time being to certain home renovations, though this is under close scrutiny.
Contact
Ministère des Finances/Ministerie van Financien
02 210 2211
www.minfin.fgov.be
Information office (from anywhere in Belgium):
02 572 5757
Available during office hours from 8.00 to 17.00
Service Public Fédéral Finances/Federale
02 572 5757 (Contact centre)
Overheidsdienst Financiën
www.minfin.fgov.be
For tax consultants: Ask the Expert in our Tax category
To find your local tax office, please check your annual income tax return or go to annuaire.fiscus.fgov.be for more information.
In cooperation with FisCuriosa
www.fiscuriosa.be
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© Copyright 2000-2013 Expatica Communications BV
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