Taxes and other payment requests

Income tax

This is the part of your personal taxation deducted "at source" each month from your salary. The amount of this deduction depends on your taxable gross salary (the gross salary mentioned in the employment contract minus the social contributions), the composition of your family and other rules.

Annual income tax declaration

The tax authorities calculate the amount of tax payable based on the annual income tax declaration. This document is sent to all households residing in Belgium. It has to be filled out and handed in annually before the publicized date .

The tax document and additional information is not available in English.

You can find more information here on how to complete your tax document as a resident in Belgium. This was organized in June 2021 for international staff and PhD students from the University.

• Recording of the webinar
• Presentation
• List of common codes resident tax return

FAQ

During the webinar on “How to complete your tax document as a resident in Belgium” a list was created from the relevant questions.

You can download the list to find an answer on the frequently asked questions

Are you subject to paying taxes in Belgium?

Generally when you work and live in Belgium, you must pay Belgian taxes. Only in exceptional cases the taxes are paid in another country. This will be done after examination by the Belgian tax authorities and will be followed up by the salary office. More information on the applicable taxes can be found at Taxation in case of international employment.

All households residing in Belgium and all adults holding a Belgian  residence permit (item: residence procedures) are sent an annual income declaration. However, students with an employment contract will not be taxed on revenues from allowances or gifts from family members.

Spring is traditionally tax time in Belgium, so watch out for either the 'manilla' envelope containing the annual income tax declaration or the provincial tax transfer form.

It is also important to remember that tax is paid on the previous income year. If you only moved this year to Belgium, the tax document on the earned income in Belgium will be received next year. A fiscal year in Belgium is started on the first of January and ends on December 31.

When do I need to complete my tax document?

How can I complete and submit the taxation documents on paper?

Use the documents you received in the brown envelope to complete the tax documents. Fill in the official red paper using black or blue ballpoint pen. If you live alone, enter the information in the left hand column. If you are married, enter the information of the partner with the highest income in the left hand column. Take the black (or partially black) codes from the preparation document and copy them onto the official taxation document with the empty boxes.

The red codes on the preparation document are for informational purposes. The actual amounts need to be entered in the second black boxes.

Make sure that the document is signed and dated before you return it. Send the original paper documents in the enclosed brown envelope to the address shown on the taxation documents themselves. Add enough postal stamps.

The taxation document must be received by the scanning centre before the final declaration day.

How can I complete and submit the taxation document online?

Go to Myminfin website, log on to online public services through a digital key. When logged in you can click on the link ‘mijn belastingaangifte indienen’ (Tax on Web) to complete your online taxation document. Use the documents you received with tax information to complete the tax documents. Amounts that are known to the Belgian government will be filled in. It is possible to add new amounts or change the prefilled amounts. After completing, make sure you save the information and confirm the declaration

• www.myminfin.be

• http://www.fedict.belgium.be/en/other_services/tokenaanvraag You can request a token online if you have a Belgian electronic ID card. If you don't have a Belgian electronic ID card, you can contact the city of residence to obtain a token. Provide them with your name, national identification number and address.

What are digital keys and where can I get them?

Login in to the online services of the government is done in Belgium through the services of CSAM. All information about the digital keys is available online, included detailed English help section. There are several digital keys available. You choose between an logging in with the E-ID card reader, the app ‘itsme’, a token or through SMS. You can also login with eIDAS, if you are registered in one of the other European countries who take part in this program. The token or E-ID card reader can be used everywhere in the world. The app doesn’t work outside Belgium. An E-ID card reader can be bought in multimedia stores in Belgium, such as the Fnac, Mediamarkt, Vandenborre, … or borrow one from colleagues on your faculty.

If you don’t have an activated E-ID card, you can also go to a registration office to start the procedures. After activation of the digital key that is sent to your personal e-mail address, you will be able to enter the online services of the government. Keep in mind that the procedure may take several weeks!

To avoid problems after leaving Belgium, we advise that you request a token as you won’t have a valid ID card anymore to use with the E-ID card reader. There will be a final tax declaration after leaving Belgium for which you will need to enter the fiscal websites. The digital keys can also be used to check other personal information related to Belgium. A list of all Belgian website that can be consulted with the Belgian login system can be found here: https://my.belgium.be/nl

Tax guidelines for Scholarship Beneficiaries

All Scholarship Beneficiaries are exempt from paying income taxes in Belgium. The beneficiaries need to mention 'nihil' (‘0’) in the section 'inkomsten' (income), sign the document and send it back to the tax office before the deadline. It is important that a (Dutch or English) copy of the Scholarship Agreement is attached to the signed tax form.

As a (post)doctoral grant holder, you receive as of 2021 an Income Statement 281.10 on which the connectivity fee and, if applicable, the reimbursement of costs proper to the employer are mentioned. These amounts do not need to be copied on the tax declaration, the available statement is purely informative.

Dehousse or Belgian scholarship beneficiaries have an official contract and can rely on social benefits in Belgium. Therefore they are obliged to fill in the annual tax form as resident in Belgium. If the annual tax return is not completed, the Belgian authorities can issue a fine.

External scholarship holders also need to request a tax form and return it completed and signed back to the Belgian authorities. They might also need to complete a local tax form in the home-country.
For further information or precise guidelines on how to proceed with this matter, please contact the Contact center FOD Financiën. That is the right address for any matter concerning taxation.

Consult the table below for all contact information.

Help needed?

You might need some help filling out your annual income tax declaration.

You can make an appointment for assistance. This assistance is often only provided in Dutch when you live in the Flemish region.

Another option is to check the tax document online or contact an accountant to complete the taxation for you. Health insurances, labor union’s or banks might also offer the assistance to fill in the tax documents.

The telephone number to make the appointment will be mentioned on the tax documents. Please keep your Belgian ID card and the tax documents by hand when you call the tax authorities.

When you are called for the assistance, make sure you have all income records and useful information by hand.

Provincial tax

Everyone who has a domicile in Ghent is subject to provincial tax. You do not need to fill in any forms - a transfer form with a set payable amount is sent to your address.

Tip: Do not forget about the deregistration process at the end of your stay in Ghent: go to the city administration to inform that you are leaving and hand in your residence card.

Flemish Care Insurance

Some people might receive a payment request in Dutch for the Flemish Care Insurance ('Vlaamse Zorgverzekering' in Dutch). This system provides those with care needs part or full cover for the costs of non-medical care offered by services, professional care providers or informal carers.

However, most international guests are exempt from joining the FCI and therefor from paying this tax if they meet the following conditions:

• one is a student, researcher or family member with a temporary residence permit
• one comes from a state outside the EU, the EEA and not from Switzerland (their citizens are automatically exempt)

More information

If you want more information on taxes, you can speak to your employer (Payrol Office) or consult the tax administration or a tax accountant. The required Tax documents from the Ghent University can be found on SAP MyApps. Scholarship Beneficiaries from the Ghent University do not receive these documents to complete the taxdocument.

The payroll office cannot assist in complete tax documents or providing detailed information on the tax documents.

In case of a international employment situation (employment in multiple countries) we advice to contact international.employment@ugent