Tax assessment notice for the non-resident income tax (the calculation of the tax)
The tax assessment notice is a document that tells you how much you have to pay, or how much refund you will get. This document also provides you with the detailed calculation of your income tax.
You will receive your tax assessment notice by post a few months after filing your tax return, between February and early July (if you filed your return on time).
Tax assessment notice for the non-resident income tax (the calculation of the tax)
When will I receive my tax assessment notice (non-resident income tax)?
You will receive your tax assessment notice by post a few months after filing your tax return, between February and early July (if you filed your return on time).
However, we are not able to give you the accurate date as regards the sending of this document. Therefore it is unnecessary to get in touch with our department before July in order to inform us that you have not received your tax assessment notice.
An accountant has filled in my declaration. How will I obtain my tax assessment notice?
We will send you your tax assessment notice directly. Your accountant, if properly mandated, will also have access to your tax assessment notice online (via MyMinfin).
I have received my tax assessment notice (non-resident income tax) and I notice an error. What can I do?
You will find more information in this regard in your tax assessment notice.
If it concerns a simple error or an oversight, get quickly in touch with your tax collector office.
If you do not agree with the calculation of your tax, you can submit an objection.
I’m mistakenly taxed in two countries. What can I do?
If you think you’re mistakenly taxed in two countries on the same income, you can submit a request for mutual agreement procedure to the State where you are a resident for tax purposes.
For more concrete information about this procedure in your country, please view the profiles as regards the mutual agreement procedure on the OECD website.
Why am I (as a non-resident) not entitled to the tax-free quota or the reduction for dependent children?
In order to be able to benefit from the tax-free quota, your Belgian earned professional income must reach at least 75 % of the total amount of your worldwide income.
If that is the case, you have to declare your income collected abroad. If you didn’t do it, you cannot benefit from these reductions.
If you have the necessary documents (for instance, a tax assessment notice issued in a foreign country or a “attestation de composition familiale”, that is to say a certificate mentioning how many persons are living under the same roof and the family ties between them) you can send them to us. We will check your status and if you meet the requirements, we will recalculate your tax so that you can benefit from the reduction.