2025 Tax Declaration in Belgium: It’s Starting Soon!

You will soon receive your tax return for non-resident income in Belgium for 2024. If you haven’t received it, you can request it from your Belgian tax office starting October 13, 2025:

• By phone (preferred): +32 2 572 57 57 (direct code: 17005)
• By email: belgium.tax@minfin.fed.be
• Online: the service has been available since September 4, 2025.

Remember, you can schedule a phone appointment with the Belgian tax administration for help with your tax return! Make sure to call to take advantage of this service (link to schedule an appointment). Appointments are available until October 17, 2025.

You can also file your declaration online [here], with detailed login instructions available [here].

The Belgian tax administration has also created a FAQ for non-resident tax declarations: Non-Resident Tax Declaration | SPF Finances.

The deadline to submit your declaration is November 21, 2025. Don’t forget to include your French tax notice for the same year.

For more information, visit the page of our partner dedicated to Franco-Belgian cross-border taxation: https://frontaliers-grandest.eu/accueil/salaries/france-belgique/fiscalite/.

If your Belgian income is not taxable but you still received a Belgian tax return, don’t panic. Your status may not have changed.

You may fall into one of these categories:

• Cross-border workers: If you have respected the quota for leaving the zone, submitted Form 276 F/G each year (transmitted to the tax administrations in both countries), completed all administrative requirements, and have not moved out of the border zone, your status is usually not lost. Note that multiple jobs or additional activities could affect your situation.
• Retirees residing in France (pensions from previous private-sector employment).

Previously, the SPF Finances required that anyone receiving a tax return complete it, even if they only have non-taxable Belgian income. You should include proof of your status (nationality, employer details, cross-border worker certificate, etc.).

Example:

Last year, SPF Finances indicated that a single cross-border worker (not legally cohabiting), with no dependents or property in Belgium, who only received Belgian income exempt under the Franco-Belgian double taxation agreement and on which no professional withholding tax was applied, should normally fill out the declaration as follows:

• Preparatory document to keep:
  • Section III: check boxes 1001-66, 1062-05, 1082-82, 1078-86
  • Section XIV: enter the total remuneration (from 281.10 tax slips) under code 1049-18

This ensures no Belgian tax is calculated on exempt cross-border income.

• The codes, checkmarks, and amounts must then be copied onto the back of the green form. Once dated and signed, return the form—preferably with a copy of your French income tax notice and/or Form 276 Front./Grens for the year.

We recommend contacting SPF Finances to confirm this procedure for your specific situation.