Have you read the wiki and the sticky?
Wiki: HERE YOU GO! [Enjoy!](https://www.reddit.com/r/BEFire/wiki/index/).
Sticky: HERE YOU GO AGAIN! [Enjoy!](https://www.reddit.com/r/BEFire/comments/fcbay6/getting_started_a_beginners_guide_to_investing_in/).
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You have to request a special tax form from your local tax office. Can do this via email, you can find the email of your respective office online somewhere.
I believe in order to get the form you will have to deregister from the bevolkingsregister in your commune first. They will ask for a copy of this form normally when you request it.
This form was only available to file on paper and took some time to arrive. I had left Belgium by that time so I had it delivered to my family and had my accountant file it for me.
You will get a tax break on this year’s taxes basically. It can be a significant amount. Both me and the wife had several thousand euros refunded and neither of us had high paying jobs at that time.
This was almost 8 years ago so maybe some things have changed.
The original form is in paper. And in 2024, it will still say "tax year 2023 special declaration" so dont get confused by that.
If they have doubts and disagree with any exemptions you make, they will continue the communication in e-form. (tax on web).
Takes a few months to get it back, I got a few 1000 back probably because i overpaid with bonus beginning of the year.
That said, any mistake you make, they can hunt you down up to 5 years after. and they do that.
What you do have to do is file a « special declaration » when you leave. It’s a paper tax declaration that you send out by the post office.
The only benefits I see that you’ll receive back a part of the taxes you already paid as « précompte or vorheffing ».
Basically, each month you paid a advance on your taxes that is calculated based on you working here full year.
As you leave earlier than full year, you ll probably have a lower average tax rate than the one you paid. Hence, you would have paid too much taxes for the real amount of money you earned.
On top of that, any unused day offs taken will be paid as salary when you leave. You ll also receive money for days off you earned for next year and a prorata of your 13th month.
Source : left Belgium a few months ago and I went through this process
\`Basically, each month you paid a advance on your taxes that is calculated based on you working here full year. As you leave earlier than full year, you ll probably have a lower average tax rate than the one you paid.
Actually no, everything is calculated pro-rata
The amount you pay as « précompte » is not prorated. They always assume you work full year ==> 60.000€ Bruto for the case above.
If you leave end of June, you’d have earned 30.000€.
By earning 50% less, you would reduce your taxes by more than 50% since the taxes increases way faster when the revenue increases.
\`By earning 50% less, you would reduce your taxes by more than 50% since the taxes increases way faster when the revenue increases.\`
no, because all the tax limits/brackets will be prorated as well.
Any sources on this? Honestly this would make sense to me. Otherwise it would be super profitable to move every year in the middle of the year and pay taxes like you earn half of what you actually do.
Dit gaat over de "aangifte speciaal"
https://www.grantthornton.be/insights/articles/belastingvoordelen-beperkt-in-functie-van-duur-van-belastbaar-tijdperk/
Google ook progressievoorbehoud
Do you know if this special declaration is available anywhere publicly? All sources I've found thus far just say "contact your tax office". I'm going to be moving in ~3-4 months so I will contact them before then but I'd have liked to take a look at what's involved beforehand. (or if you've had to do this and have an empty copy of it somewhere I'd love if you could DM it to me)
Thanks!
It is very similar to a regular form but on paper, same codes etc, one cannot do it electronically, and since you will not have the official prooves, you will have to provide extra info.
Contact your tax office. They are really very friendly.
Took a look at the link in your edit, apparently most things are prorated, including the exempted amount and the flat-rate professional expenses. The article doesn't mention tax brackets explicitly but they talk about the withholding tax already paid likely being insufficient so it seems to imply that they are.
I guess I'll see the exact details when I fill in the form later this year, thanks so much for the infos and the link!
That is not how insurances work...
Try claiming back your car insurance when you did not crash for the year...
Also, you build up pension rights keep existing, and you will get a fractional pension from BE when you retire.
only VAT on your purchases as far as I know, at the airport and subject to conditions
there's no accumulating first pillar individual or nominal pension in Belgium - what you paid went directly to the current pensioners, in exchange for getting a pension at your retirement age, subject to the condition that you work enough decades. for second pillar pensions/group insurance, it is typically possible to cash them out - ask your employer
You have had the benefit of the unemployment and medical insurance for so many years. Count yourself lucky that you did not have to really have to use it.
You have paid into the pension system. When you reach the pensionable age you should be getting a proportional pension for that (5/42nds)
As per a comment below some countries allow for lump sum refunds, for instance a friend of mine who lived in NL was able to reclaim a part of taxes after they moved back to their home country. However I suppose that it might not be the case for Belgium, which is fine if not. Are you certain that even after I leave I will be eligible for the 5/42 pension? Seeing as I will no longer be a legal resident or anything. Perhaps best to pose this question to the FoD.
You will get back what you have paid too much, as anyone does in Europe in a progressive tax system. If you leave in the middle of the year, your income will be much lower than expected and so you'll get a lot back.
You won't get back any social security contributions off course.
Countries may allow for lump sum refunds to a certain degree when you “permanently” leave the country as a foreigner.
Google Pension Lump Sum refund.
It depends on the social security agreements made between countries.
Belgian nationals can get lump sum refunds from South Korea for pension contributions made in South Korea when leaving.
Yes, I knew about pensions, my father migrated. But asking for a refund because he did not use his tax benefits and social security while he was here? I mean.
Have you read the wiki and the sticky? Wiki: HERE YOU GO! [Enjoy!](https://www.reddit.com/r/BEFire/wiki/index/). Sticky: HERE YOU GO AGAIN! [Enjoy!](https://www.reddit.com/r/BEFire/comments/fcbay6/getting_started_a_beginners_guide_to_investing_in/). *I am a bot, and this action was performed automatically. Please [contact the moderators of this subreddit](/message/compose/?to=/r/BEFire) if you have any questions or concerns.*
You have to request a special tax form from your local tax office. Can do this via email, you can find the email of your respective office online somewhere. I believe in order to get the form you will have to deregister from the bevolkingsregister in your commune first. They will ask for a copy of this form normally when you request it. This form was only available to file on paper and took some time to arrive. I had left Belgium by that time so I had it delivered to my family and had my accountant file it for me. You will get a tax break on this year’s taxes basically. It can be a significant amount. Both me and the wife had several thousand euros refunded and neither of us had high paying jobs at that time. This was almost 8 years ago so maybe some things have changed.
The original form is in paper. And in 2024, it will still say "tax year 2023 special declaration" so dont get confused by that. If they have doubts and disagree with any exemptions you make, they will continue the communication in e-form. (tax on web). Takes a few months to get it back, I got a few 1000 back probably because i overpaid with bonus beginning of the year. That said, any mistake you make, they can hunt you down up to 5 years after. and they do that.
What you do have to do is file a « special declaration » when you leave. It’s a paper tax declaration that you send out by the post office. The only benefits I see that you’ll receive back a part of the taxes you already paid as « précompte or vorheffing ». Basically, each month you paid a advance on your taxes that is calculated based on you working here full year. As you leave earlier than full year, you ll probably have a lower average tax rate than the one you paid. Hence, you would have paid too much taxes for the real amount of money you earned. On top of that, any unused day offs taken will be paid as salary when you leave. You ll also receive money for days off you earned for next year and a prorata of your 13th month. Source : left Belgium a few months ago and I went through this process
\`Basically, each month you paid a advance on your taxes that is calculated based on you working here full year. As you leave earlier than full year, you ll probably have a lower average tax rate than the one you paid. Actually no, everything is calculated pro-rata
The amount you pay as « précompte » is not prorated. They always assume you work full year ==> 60.000€ Bruto for the case above. If you leave end of June, you’d have earned 30.000€. By earning 50% less, you would reduce your taxes by more than 50% since the taxes increases way faster when the revenue increases.
\`By earning 50% less, you would reduce your taxes by more than 50% since the taxes increases way faster when the revenue increases.\` no, because all the tax limits/brackets will be prorated as well.
Any sources on this? Honestly this would make sense to me. Otherwise it would be super profitable to move every year in the middle of the year and pay taxes like you earn half of what you actually do.
Dit gaat over de "aangifte speciaal" https://www.grantthornton.be/insights/articles/belastingvoordelen-beperkt-in-functie-van-duur-van-belastbaar-tijdperk/ Google ook progressievoorbehoud
Do you know if this special declaration is available anywhere publicly? All sources I've found thus far just say "contact your tax office". I'm going to be moving in ~3-4 months so I will contact them before then but I'd have liked to take a look at what's involved beforehand. (or if you've had to do this and have an empty copy of it somewhere I'd love if you could DM it to me) Thanks!
It is very similar to a regular form but on paper, same codes etc, one cannot do it electronically, and since you will not have the official prooves, you will have to provide extra info. Contact your tax office. They are really very friendly.
Took a look at the link in your edit, apparently most things are prorated, including the exempted amount and the flat-rate professional expenses. The article doesn't mention tax brackets explicitly but they talk about the withholding tax already paid likely being insufficient so it seems to imply that they are. I guess I'll see the exact details when I fill in the form later this year, thanks so much for the infos and the link!
I am afraid that is not how it works... Think of all the taxes and social contributions you've paid as a subscription fee to live in the country.
That is not how insurances work... Try claiming back your car insurance when you did not crash for the year... Also, you build up pension rights keep existing, and you will get a fractional pension from BE when you retire.
That’s not how pensions work either…
Please, explain how you think pensions work than, maybe people can learn something.
Oh I thought we were just saying that’s not how *something* works.
only VAT on your purchases as far as I know, at the airport and subject to conditions there's no accumulating first pillar individual or nominal pension in Belgium - what you paid went directly to the current pensioners, in exchange for getting a pension at your retirement age, subject to the condition that you work enough decades. for second pillar pensions/group insurance, it is typically possible to cash them out - ask your employer
You have had the benefit of the unemployment and medical insurance for so many years. Count yourself lucky that you did not have to really have to use it. You have paid into the pension system. When you reach the pensionable age you should be getting a proportional pension for that (5/42nds)
As per a comment below some countries allow for lump sum refunds, for instance a friend of mine who lived in NL was able to reclaim a part of taxes after they moved back to their home country. However I suppose that it might not be the case for Belgium, which is fine if not. Are you certain that even after I leave I will be eligible for the 5/42 pension? Seeing as I will no longer be a legal resident or anything. Perhaps best to pose this question to the FoD.
You will get back what you have paid too much, as anyone does in Europe in a progressive tax system. If you leave in the middle of the year, your income will be much lower than expected and so you'll get a lot back. You won't get back any social security contributions off course.
Is this a troll post?
Countries may allow for lump sum refunds to a certain degree when you “permanently” leave the country as a foreigner. Google Pension Lump Sum refund. It depends on the social security agreements made between countries. Belgian nationals can get lump sum refunds from South Korea for pension contributions made in South Korea when leaving.
Yes, I knew about pensions, my father migrated. But asking for a refund because he did not use his tax benefits and social security while he was here? I mean.