Welcome to the heart of Europe! Belgium is not only known for its delicious chocolates and picturesque cities, but it also offers a welcoming environment for digital nomads, expats, and location-independent workers. If you're considering making Belgium your tax residency, this step-by-step guide will walk you through the process with clarity and precision.
Step 1: Establish Residency
To begin, you need to establish residency in Belgium. This involves finding a place to live and registering your address with the local municipal authorities (commune/gemeente). You will receive a National Register Number (Rijksregisternummer/Numéro de registre national), which is essential for various administrative processes.
Step 2: Obtain a Long-Term Visa or Permit
Depending on your nationality, you may need to apply for a long-term visa or a residence permit. This can be done through the Belgian embassy or consulate in your home country. Ensure you have all necessary documentation, such as proof of accommodation, health insurance, and sufficient financial means.
Step 3: Register with the Foreigners' Office
Once you arrive in Belgium, you must register with the local Foreigners' Office (Office des Étrangers/Vreemdelingendienst) within eight days. This registration is crucial for obtaining your residence permit and completing your legal stay in Belgium.
Step 4: Prove Your Center of Economic Interests
To be considered a tax resident, you must demonstrate that Belgium is the center of your economic interests. This includes showing that your primary economic activities, such as employment, business, or investments, are based in Belgium. Documentation such as employment contracts, business registrations, or investment statements can be used as evidence.
Step 5: Declare Your Worldwide Income
As a Belgian tax resident, you are required to declare your worldwide income. This involves filing an annual tax return with the Belgian tax authorities (FPS Finance). Make sure to include all sources of income, both domestic and international, to comply with Belgian tax regulations.
Legal References
- Belgian Civil Code - Article 102
- Royal Decree of 8 October 1981 on the entry, residence, settlement, and removal of foreign nationals
- Income Tax Code 1992 (CIR 92) - Article 2
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