Belgium

Tax residency

Under Article 2 of the Belgian Income Tax Code 1992 (CIR 92), an individual is treated as an inhabitant of the Kingdom if they have established their domicile in Belgium or, where they do not have a domicile in Belgium, their seat of wealth in Belgium.

Registration in the National Register of Natural Persons creates a rebuttable presumption that the individual’s domicile is in Belgium. The presumption may be rebutted by evidence to the contrary.

Thus, the Belgian domestic test follows a hierarchy: Belgian domicile is considered first, only where no Belgian domicile exists is the seat of wealth considered. The National Register creates a rebuttable presumption of Belgian domicile but does not constitute a separate residence test.

• Domicile: a factual place of residence characterised by a certain degree of permanence or continuity. The assessment is based on the actual circumstances of the individual’s living arrangements rather than on a fixed number of days.
• Seat of wealth: where no Belgian domicile exists, the seat of wealth refers to the place from which the taxpayer’s wealth is managed, and which is characterised by a certain degree of unity.

Day counting

Belgium does not prescribe a minimum number of days of physical presence as a standalone test for domestic tax residence. Tax residence is determined based on domicile or, where no Belgian domicile exists, the seat of wealth, assessed on the factual circumstances.

Tax consequences

The Belgian tax year is a calendar year. Belgian tax residents are generally taxed on worldwide income at progressive rates, subject to applicable treaty relief and exemptions for certain foreign-source income. Non-residents are generally subject to tax only on Belgian-source income.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Belgium under EU free-movement rules and are subject to applicable municipal registration requirements for stays exceeding three months. Third-country nationals generally require a visa or residence permit for stays exceeding 90 days and are subject to the applicable municipal registration requirements upon establishing residence in Belgium. Holding a residence permit does not automatically establish tax residency, although registration in the National Register can create the rebuttable presumption of Belgian domicile for tax purposes.

Orientation references

• Belgian Income Tax Code 1992 (CIR 92 / WIB 92), Article 2 (domicile / seat of wealth)
• Belgian Cour de cassation case law on domicile and seat of wealth
• National Register registration presumption under Article 2 CIR 92
• Belgian immigration / EU residence framework (commune registration)