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Information on the tax return for the Ukrainian refugees

Information on the tax return for the Ukrainian refugees

How does the tax return in Belgium work?

Each year, people who obtain income in Belgium and/or have their domicile in Belgium have to file a tax return. Income from last year must be mentioned in the tax return.

A few months after sending the return, the final tax calculation is sent. There are three possibilities:

  • Either the person liable to tax is reimbursed.
  • Or they must pay.
  • Or the amount of tax to be paid is nil.

There are two kinds of tax returns:

  • A personal income tax return: for people having their tax residence(This hyperlink opens a new window) in Belgium. The return period starts in May.
  • A non-resident income tax return: for people having their tax residence abroad. The return period starts in September.

I am not registered in the list of non-nationals, but I am on the waiting list

If you obtained taxable income in Belgium last year (for instance, since you worked in Belgium), you must file a non-residence income tax return(This hyperlink opens a new window).
You will receive your return by mail between mid-September and early October 2023.
If you have not received any return form by mid-October, please call the FPS Finance at 02 572 57 57 (direct code: 17005)

If you did not obtain any taxable income in Belgium, you do not have to file a tax return form in Belgium.

I am registered in the list of non-nationals

You are therefore considered as tax resident in Belgium and you have to file a personal income tax return.(This hyperlink opens a new window) The personal income tax return form is sent by mail in May. If you have not received any return form by the start of June, please call the FPS Finance at 02 572 57 57 (direct code: 17002).

You are married and your partner is still in Ukraine

As your personal domicile is located in Belgium, you and your partner are considered as “de facto separated” for the personal income tax return form.

However, if you can prove your domicile is established in Ukraine, you will fill in a non-resident income tax return(This hyperlink opens a new window).

To ask for your non-resident tax return form, call the FPS Finance at 02 572 57 57 (direct code: 17002). You should note that you will not be filing a personal income tax return.

You have to prove that your family residence is still located in Ukraine with a tax residence certificate issued by your municipality in Ukraine.

You will receive your non-resident income tax form by mail between mid-September and early October 2023. If you have not received any return form by mid-October, please call the FPS Finance at 02 572 57 57 (direct code: 17005).

  • Please have this document translated into Dutch, French or German by an accredited translator.
  • When you call the FPS Finance at 02 572 57 57 (direct code 17002), you will obtain the address to which you have to send the translated document.

What are the differences between the different types of return?

Personal income tax form (residence in Belgium) Non-resident income tax return
The global income is taxable in Belgium.  Only Belgian income is taxable in Belgium.  The income obtained in other countries must also be mentioned, but will not be subject to taxation. 
The partner as well as the children living abroad cannot be mentioned in the tax return form. They cannot be considered as dependants and therefore do not qualify for a tax reduction.  The partners as well as the children living abroad can be mentioned in the tax return form. The necessary documents must be provided: birth certificate, identity card, marriage certificate, etc.

There are a number of tax reductions (for childcare, for example).

 The tax reductions in Belgium are only possible if your Belgian taxable professional income amounts to 75% or more of your global income. You must be able to prove your income (or your lack of income) abroad.