A new interpretation of Article 232 of the Belgian Income Tax Code 1992 affects the
Belgian Non-Resident Income Tax (NRIT) return obligation. Indeed, this new
interpretation has expanded the group of non-residents obliged to file a NRIT
return.
The new interpretation specifically affects non-residents (think of Dutch, German or
French) who own one or more properties located in Belgium. For other
non-residents, this new interpretation has no consequences.
Previously, one was only obliged to file a declaration in the NRIT in two situations.
First, when one had taxable income in Belgium (think of wages from Belgium or a
Belgian government pension). Secondly, if you had no taxable income in Belgium,
but you rented out a Belgian property and the total taxable income of all properties
together was higher than EUR 2,500 (indexed cadastral income plus 40%). In
these cases, the properties located in Belgium were taxed in the NRIT return.
What has changed? The new interpretation particularly affects the first situation. That
is, not only non-residents with income taxable in Belgium are obliged to file a
declaration in the NRIT. As from income year 2023 (declaration year 2024),
non-residents with income of Belgian origin who are not taxable in Belgium and
own a property located in Belgium will also have to file an NRIT return. As a
result, their property located in Belgium will be taxed in the NRIT, whereas
previously this was not the case.
Simply put: do you not live in Belgium, do you receive a Belgian retirement pension not
taxed in Belgium, and do you own real estate located in Belgium that is not
rented out? Then you will (for the first time since retirement) have to file a
Belgian return in the NRIT and pay taxes on that property.
For more information, contact the FPS Finances on +32 2 574 99 23 or via the website https://finance.belgium.be/en/private-individuals/tax-return/non-residents/tax-return.
Schematically, the new interpretation looks as follows:
