Income Tax

The obligation to fill out an income tax return concerns all natural persons who, in Belgium, on 1 January of the tax year:

are enrolled on the national register
have registered as a resident with the local authorities or have set up their professional domicile
are not exempt from filling out a tax return.

These people must each year send their déclaration à l’impôt des personnes physiques (income tax return) to the service mentioned on the return form.

| 6/05/2009 |