Ceasing your tax residency in Belgium is a significant move that requires careful planning and adherence to legal procedures. This guide will walk you through the necessary steps to ensure a smooth transition.
Step 1: Notification of Departure
Inform the local municipal administration (gemeente/stad) of your departure. This must be done within 8 days before leaving Belgium. You will need to provide your new address abroad and the date of your departure.
Step 2: Deregistration from the National Register
After notifying your local municipality, you will be deregistered from the National Register. The municipality will issue you a document called 'Model 8', which serves as proof of deregistration and indicates your new address abroad.
Step 3: Submit a Departure Declaration to the Tax Authorities
Submit a 'departure declaration' (aangifte van vertrek) to the Belgian tax authorities. This declaration must include your new address and the exact date of your departure. You may need to submit additional documentation to support your declaration.
Step 4: Settle Outstanding Taxes
Ensure that all outstanding taxes are settled before you leave. This includes income tax, property tax, and any other taxes you are liable for. Contact the Belgian tax authorities to confirm your tax status and settle any debts.
Step 5: Modify or Close Your Bank Accounts
Inform your bank about your departure and modify or close your bank accounts if necessary. Ensure that all financial obligations are met and that you have a way to manage your finances from abroad.
Step 6: Update Social Security and Health Insurance
Notify your social security office and health insurance provider about your departure. This will ensure that your social security and health insurance records are updated accordingly.
Step 7: Cancel or Transfer Utilities and Subscriptions
Cancel or transfer your utilities, subscriptions, and other services to your new address. This includes electricity, water, internet, phone, and any other recurring services.
Step 8: Notify Other Relevant Authorities and Institutions
Inform other relevant authorities and institutions about your departure. This may include your employer, schools, and any other organizations you are affiliated with.
Legal References
- Belgian Income Tax Code (Code des impôts sur les revenus/CIR)
- Royal Decree implementing the Income Tax Code (Arrêté Royal d'exécution du CIR)
- Law on the National Register (Loi sur le Registre National)
Useful Links
