non-residents taxed on Belgian-sourced income have to file an annual Belgian tax return. The tax paid varies according to the commune and the region. Les étrangers résidant moins de 6 mois par an en Belgique ne sont pas des résidents fiscaux. Inheritance, capital gains and gift tax Inheritance tax is payable on the total value of the estate of a person settled in Belgium, or any property owned in Belgium if they are not settled there. For non-residents, an average 7 municipal tax is taken into account, irrespective of whether the municipal taxes are levied in the commune. If you are non-resident with Belgian-earned liste des devises de tradingview income, you have to inform your competent tax collectors office, who will send you a tax return every year. Belgian tax rate, up to 12,990 25 12,99022,290 30 22,29039,660 40 38,830 50, under the Belgian tax system, residents also pay municipal and regional taxes that typically range up.
This is known as the dependent spouse allowance. Self-employed workers pay the amount themselves but it is capped at 15,905 per year. Liens utiles : Europa Service Public Fédéral Finances Base de données fiscales (SPF Finances) Tax on forex valuta nørreport Web Intervat Tax-Calc Belgium Informations sur les impôts. As a principle, an individual is not liable to income tax on capital gains realized on his private assets (securities, tangible assets or real estate) if these gains are realised on transactions that are within the limits of the normal management of a private estate. You can also read more in our guides to Belgian tax calculations, expenses you can deduct and filing your Belgian tax return. Que doivent déclarer les non-résidents aux services des impôts belges? 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. However, under the recent tax reforms, foreign executives with expat tax status who live with their family in Belgium will no longer benefit from several personal tax free allowances, unless they earn at least 75 of their total taxable professional income during the Belgian tax.