July 7, 2020 Household shopping in Belgium: clothes, electronics, and more. This guide explains how your marital status in Belgium can affect your eligibility to claim marriage tax benefits and tax breaks. A couple’s marital status will have the most effect on their asset and succession planning. Greece is the only country where you pay more tax if you are married … They should make th… Within married couples, joint versus separate taxation may be one factor that contributes to differences in household labour supply. TAX RETURN WHEN MARRIED? This means that an average married worker with two children in Belgium had a take-home pay, after tax and family benefits, of 80.8% of their gross wage compared to 85.4% for the OECD average. You may change your settings at any time. They may be able to pay less tax, however, depending on their marriage contract in Belgium. Across the OECD, tax rates drop by an average of 5.5% for married couples with children. Key tax factors for efficient cross-border business and investment involving Belgium. In Belgium, unmarried couples can legalize their partnership by having a registered partnership (wettelijk samenwonend/cohabitation légale). The taxes collected by Ireland amount to 23% of its GDP. In Flanders, for example, if you gift an investment portfolio worth €1m, only a 3% flat tax rate applies. The gift tax rates for real estate in the regions are much higher. average. Internationals living in Belgium, in particular, need to consider how their marriage contract can affect them financially. If you live in one EU country and work in another, the taxation rules applicable to your income will depend on national laws and double tax agreements between these two countries - and rules can differ considerably from those that determine which country is in charge of social security issues.. Under Belgium’s implementation of the EU parent- subsidiary directive, no tax is withheld on dividends paid to a company established in Belgium or another EU member state that holds at least 10% of the company paying the dividends, provided the participation is held for an uninterrupted period of at least one year. You don't report your wealth. A couple’s marital status will have the most effect on their asset and succession planning. Before the death, however, expats in the EU have the option to apply the civil inheritance law from their country of nationality to their estate. Experts can help you choose the most profitable financial plan for your life. NOTE: These settings will only apply to the browser and device you are currently using. Whether you're a Dutch citizen or an expat, you are required to pay taxes if you earn money while living in the Netherlands. Marriage tax benefits and tax breaks for married couples in Belgium. Here are the main tax types that you will most likely encounter in the Netherlands: Belgium got a silver medal for high taxation in the EU. Ireland, Romania, and Bulgaria are the countries with the lowest tax burden in the EU. Deutsche Bank suggests you should pay more tax! Since 1 January 2005, Belgium assesses all income earners separately. Gift tax varies according to region and degree of kinship. The following years. He has published many articles and books on different tax topics and has more than 25 years’ experience. Other OECD countries with spousal taxation regimes include France, Germany, Ireland, Spain, Israel, Switzerland, Belgium, the Netherlands, … A levy known as "immovable withholding tax" is imposed on the deemed income from immovable property located in Belgium. Therefore, international couples need to consider how different relationship statuses in Belgium might determine certain tax and legal conditions. There are a number of taxes related to residential properties in Belgium, including VAT, cadastral income, and local taxes related to inhabiting the home, that will depend on the region, province or district of the property. However, according to their net income, Belgian employees rank nine in the EU. If you wanted to protect an investment or asset, or transfer a percentage of it to your children, an expert would explain how; with the three-year rule, as a gift, or via a will with inheritance taxes. What are the legal requirements to get married in Belgium? Philipp Bollen, Director of Estate Planning at BNP Paribas Fortis, explains the process of assessing your marriage contract to see which outcome offers the best financial solution for your asset and succession planning and the recent legal changes to inheritance tax in Belgium. Getting married in Belgium involves more than just love. In 2015, the European Union initiated a new law on cross-border successions and inheritance. In your tax return, you declare your income. The country of nationality can be within or outside of the EU. Select 'Self … There are several tax treaties that Belgium has with other nations, and those include the United States. on married couples with two children. : Hi, I was advised if i were to marry my fiancée who is Belgique (me english) and both living in Belgium were to marry before end of year we'd be elgible for a tax return? While income taxes in Belgium are among the highest in Europe for high earners, the local tax system does offer some tax breaks for married couples. As of January 2019, the actual gift tax rates for movable properties or investment portfolio in Belgium are 3 to 7% in Flanders and Brussels, and 3.3 to 5.5% in Wallonia. For lower taxes, they might consider gifting an asset instead. Couples married abroad will likely be subject to a foreign marital law. For residents of Belgium, communal taxes are levied at rates varying from 0% to 9% of the income tax due. Bride and Groom may not be … Latest articles. Getting married abroad or in Belgium. “Marriage contracts are not definitive. This is on a scaled rate between 3% and 27%. Although called "withholding tax", this tax is levied by assessment. Have a cookie They may want to consider changing their relationship status in order to benefit from laws regarding marriage in Belgium. One of you must be a Belgian national or resident in Belgium for at least 3 months Only civil ceremonies are valid under Belgian law Legal age for marriage is 18 years for both men and women. close. 2 1000 Sofia, Bulgaria Phone: 00359 888 460 610, Quellinstraat 49, B-2000 Antwerp. The Netherlands Phone: 0031 20 820 87 83, bespaarbelastingen.be (Dutch) nomoretax.eu relocation-planners.com (Dutch), 107-111 Fleet Street London – UK Phone: +44 20 451 35779. Inheritance tax in Belgium, like gift tax rates, varies according to the asset amount and degree of kinship between the benefactor and heir. As a result of the high taxes on the labour force, Belgian employees are considered to be the fifth most expensive employees to hire in the EU. This ranks Belgium number 7 in the list. According to the European Commission, around 450,000 cross-border successions take place in the EU yearly; the new law aims to simplify this complicated and costly process. Generally, an international assignee is considered to be a Belgian resident if: – as a married person (or legally cohabitant), his/her family accompanies him/her to Belgium (irrefutable … This applies to inheritance tax in Belgium and real estate management, as well as dealing with divorce or child custody. Foreigners in Belgium will first need to ascertain which marital law applies to their situation. The region you live in also determines this. Romania and Bulgaria collect 27,1% and 29,9%, respectively. This applies to inheritance tax in Belgium and real estate management, as well as dealing with divorce or child custody. Belgium stand out: their tax return form contains more than 700 boxes! In some cases, communal taxes may also be levied on exempted foreign-source income. You need advice how to save taxes with your business? As in previous years, we can conclude that the average tax return form comprises less than 200 boxes. These include being able to share tax deductions between both partners; for example, both people can claim a deduction connected with buying a home in Belgium. Your choices will not impact your visit. In a marriage in Belgium, the spouse is always entitled to the usufruct of all assets owned by the deceased. This also applies to assets and taxes you might pass to your relatives if the inheritance law in Belgium applies. Only married couples and registered partners can file one tax return even though they are still assessed individually. 6. Expatica helps make your expat journey the experience you've always wanted. The tax assessment is, in principle, issued before 30 June 2 years following the income year. Do you want a tax friendly estate planning? Belgium for income tax purposes due to the application of the special tax regime applicable to certain foreign executives (see below). “Financial experts will advise on whether to choose marriage, divorce, registered partnership, or cohabitation. Note: only tax deducted in the months after marriage can qualify for a tax refund. EMPLOYEE NET AVERAGE TAX RATE In Belgium, the average single worker faced a net average tax rate of 39.3% in 2019, compared with the OECD average of 25.9%. He is also a winner of the Willoughby Memorial Prize (St Jezus College Oxford, 2009). August 20, 2020 Home insurance in Belgium. “If your main intention is to stay in Belgium, my advice would be to opt for the separate system,” suggests Bollen. Portugal, your Golden Gate to EU-citizenship for non-EU/EEA/Swiss citizens. If you live in Belgium for less than 6 months of the tax year, you’re likely … When a person dies in Belgium, all heirs must file an inheritance tax return (aangifte van nalatenschap/déclaration de succession) which gives an account of all details to do with the succession. Are you a remote worker? This includes co-habitation, registered partnership, or marriage in Belgium for both heterosexual and same-sex couples. US-Belgium Tax Treaty. Expats who have been married abroad or in Belgium can check whether the law of a foreign country offers better conditions, or if switching their marital status to Belgium is better. Your marital status, therefore, has little influence. According to Bollen, it is important to distinguish between inheritance law and the inheritance tax in Belgium. Why is drop shipping ideal for digital nomads? This ranks Belgium number 7 in the list. For more information on the European Union’s updated succession regulation, visit the European Commission’s website. Essentially, they would have to pay 3% tax for the first €50,000, 9% tax on the next €250,000, and 27% on the rest. For 2021, this amount is up to $600 per tax return for those filing married filing jointly and $300 for other filing statuses. Click below to consent to the use of this technology on our website – and don’t worry, we respect your privacy. 6. The extent to which tax policies influence the amount of labour that private households supply has been at the centre of many public policy debates. Box … The latest tax treaty between Belgium and the US was signed during 2006. In civil law, domicile is essentially the same as residence in income tax … These are normally taxed at source; the (Belgian) bank or the company that pays the dividend deducts 30% tax when they pay out. dividends and interest. Persons who are married or legally living together are required to file their tax return jointly except for the year of marriage, year of declaration of legal cohabitation, or if they are living separately. Iven De Hoon is trained as a lawyer (Antwerp, Belgium), and is also master in tax and accounting at the acclaimed Vlerick Institute (Ghent, Belgium). Data fields to … Belgian law allows for a unique situation where couples – including foreigners – can claim certain marriage tax benefits by entering into a Belgian marriage contract. In Belgium, the tax year runs the same as the calendar year, so 1 January through to 31 December. Marital law can influence the outcome of asset and succession planning such as inheritance, divorce, wills, and real estate. A will can also transfer the deceased partner’s asset to the surviving partner or children. If you live in the UK and you receive a pension from the Service Fédéral des Pensions, you may have received a letter to say from 1 January 2021 the rules concerning social and tax deductions to be deducted from Belgium pensions will change for people living in the United Kingdom. According to the OECD, an average married worker with two children pays 37,3% of its income to the government in the form of tax, whereas the OECD average is 26,6%. For non-residents, a flat surcharge of 7% is due. As of September 2018, the law states that children of the deceased can claim half of the estate. This means you have the right to continue living in your shared home. Once you move there, your marital status will come into play when assessing your Belgian taxes and marriage tax benefits. That is why many entrepreneurs from Belgium and other high-tax EU countries choose to relocate to Bulgaria. Tax Free goods: Refunds are paid on goods that are exported in the traveller’s personal luggage. Couples married abroad will likely be subject to a foreign marital … With this in mind, people must still assess their individual situations as there are some who plan to live off their investments and might not want to lose control of their assets. The rules! Insights Industries Services Client ... Belgium has power to tax (according to tax treaty), or (2) fee is not taxed in country of residence (if there is no tax treaty). The primary purpose of the majority of treaty provisions is to help taxpayers in both countries avoid paying taxes on … You can of course change your mind and withdraw your consent at any time, by returning to this site after clearing the cookies on your computer or device. Are you interested in the ultimate tax planning… and move to another country. As the Belgian tax system allows for certain marriage tax benefits and married tax credit, foreign residents in Belgium may benefit by transferring their marriage licence to Belgium. They can then outline the financial consequences that you might get from each option,” explains Bollen. Under the communal system, in the event of one partner dying, any jointly owned assets will be split 50/50. Tax on immovable property is levied on the cadastral value of the property at rates ranging from 1.25% to 2.5% depending on the … Check the 'I enjoy the 30% ruling' and find the maximum amount of tax you can save with the 30 percent ruling. If you were married abroad or one of you is a foreigner living in Belgium, a foreign marital law can apply to any marital processes you undertake in Belgium (i.e., will, inheritance, divorce); Since 17 August 2015, foreigners have more options to determine which country’s inheritance laws will be applicable to them in Belgium; they need to hold a link, however, with the country they choose; Different rules apply depending on whether you have a wedding contract or not. The other advantage is that the spouses can always cancel the gift. If you married before 1 October 2004 and don’t have a wedding contract, the law of joint nationality applies; however if not joint nationality, the marital residence will determine which law relates to you in Belgium; If you got married after 1 October 2004, the marital law will be based on the country of marital residence, the joint nationality, or the country where the wedding was held. There are several ways to officiate relationships under government law. In separate estates, in the same situation, there is the additional option of gifting an asset to a partner. So you can arrange a gift without a notary public, and if you live longer than three years after that gift, there are no gift or Belgium inheritance taxes at all.”. The Belastingdienst (Dutch tax office)collects taxes through a variety of streams. For example, in the event of your partner passing away, you will have the right to ‘usufruct’ with respect to the family house. They take home only 1 euro from every 2,01 euros paid by their employers. Only residents of the European Economic Area (EEA) will pay tax on the net amount. In the separate estate system, ownership is assigned depending on the asset. Persons who are married or legally living together are required to file their tax return jointly - except for the year of marriage, year of declaration of legal cohabitation, or if they are living separately. Ireland, Romania, and Bulgaria are the countries with the lowest tax burden in … This can affect expats living in Belgium who are married or in a partnership. “You can even avoid the 3% by opting for a gift that is not organized via a notary. Use our Dutch tax calculator to find out how much income tax you pay in the Netherlands. In 2017, Belgium collected taxes amounting to 47% of its gross domestic product (GDP). One of the future spouses at the time of the solemnisation of the marriage is domiciled in Belgium. Depending on the double tax … Under this law, any communal property is automatically split 50/50. In Belgium married couples and registered partners file jointly but they are taxed separately on the same tax bill. In Belgium, taxes are collected on both state and local level.The most important taxes are collected on federal level, these taxes include an income tax, social security, corporate taxes and value added tax.At the local level, property taxes as well as communal taxes are collected. Belgium Marriage Law Requirements. This includes the Belgian inheritance law and inheritance tax law. This site uses functional cookies and external scripts to improve your experience. If you passed it onto your partner via a will, however, they would have to pay inheritance tax. The law of inheritance tax in Belgium, however, will always apply to all expats residing in Belgium. Expatica uses technology such as cookies and scripts to personalize content and ads, provide social media features, and analyze our traffic. If you opt for a Belgian wedding contract and move abroad again, you can always change your marriage property contract.”. Which cookies and scripts are used and how they impact your visit is specified on the left. Bulgaria is particularly attractive for entrepreneurs as the Balkan country has flat personal and corporate tax rates of just 10%. Phone: +32 (0) 32041946, H-Toren, Zuidplein 36, 1077 XV Amsterdam. How do you shake off the tax authorities? November 4, 2020 10 ways to live sustainably in Belgium. However, it’s important to discuss the pros and cons of your marriage contract with a financial expert, regarding your personal tax and legal situation. If you want a legal creative sharp tax advice, if you have a remark, an idea… if you want to check a loophole, or you want a second opinion, a company… a bank account or you just want to chat…, 9 Vitosha blvd., floor 1, ap. China, Norway and Portugal still clearly distinguish in their simplicity as these tax return forms only include 25 data fields. Being married can help a wealthy person protect the assets they leave behind. Marriage can protect the estate. If that is the case, you don't have to declare … Step two is only applicable if step one is not possible, and step three is only applicable if step two is not possible; If you entered into a marriage in Belgium or choose to switch to Belgian marriage law, you need to consider whether communal estate or separate contracts will provide more tax marriage tax benefits. Persons deemed to be residents of Belgium are those who have registered in the population register of a commune in Belgium. A registered partnership also has some legal and tax implications; these differ, however, in some ways to official marriage in Belgium. For decades the United States has permitted married couples to opt for a joint tax return in which their combined income is subject to a separate and distinct rate schedule. “If you are living in Belgium, and you opted for the Italian or US system, and there is a divorce or one of the partner dies, then your foreign marriage contract would have to be analysed in Belgium, and that can be quite complex,” Bollen explains. The main difference is that in the event of gift law, married couples under the separate estate benefit from a unique situation where they can gift each other their assets, which is not possible for communally owned property. Belgium. “The civil law of inheritance determines which party can claim certain assets of the deceased. Legal and tax implications come into play based on certain factors of relationship and marriage law in Belgium, as follows: If you were married abroad or the marital law of another country applies to you in Belgium, processes in general are more complex. Meanwhile, the law of inheritance tax in Belgium governs who has to pay tax and on which value,” he explains. By giving all the assets to your wife or husband, the surviving partner can continue to take control of the assets and manage a small income while still alive. If applicable, the loss of the afore-mentioned tax credits (marital quotient and tax free allowances) for a married foreign executive with Belgian expatriate tax status with an abode in Belgium, a non-working spouse and two dependent children, is estimated to be equal to € 7,661. “They would calculate the taxes at every step, and then it’s up to the client to make their choice,” says Bollen. The current inheritance tax rates in Belgium for spouses and registered partners are as follows: Tax-free allowances on inheritance tax for spouses and registered partners are: Find more information about rates and allowances in this guide to inheritance in Belgium. This site uses functional cookies and external scripts to improve your experience. You can change your marriage status by simply making a trip to a notary in Belgium. Under the law, if an expat living in Belgium dies without making a will, taxes automatically apply to their assets. The fiscal residence of married couples and legal cohabitants is determined by the place where the family is located. The Belgian inheritance tax is paid to the regions – Brussels, Wallonia, and Flanders – by heirs or legatees on the total net amount they inherit from the estate of a Belgian resident. The communal estate system is the main marriage contract in Belgium, and if you were married in Belgium without any stipulations, it is the default law. In 2018, the number was 47,2%. Despite the fact that Belgium is one of the countries with the highest taxation in the world, the small West European country continues increasing the tax burden on its citizens. “Being able to gift a partner or your children can provide certain tax benefits,” Bollen explains. Marriage tax benefits and tax breaks for married couples in Belgium. Tax revenue stood at 48% GDP in 2012. BREAKING NEWS: Europe wants to tax data exchange on bitcoins! The heirs may make the declaration themselves but, as it is often complex, they can ask a specialist such as a notary to help. This also applies to those who have opted for the civil inheritance law of their country of nationality prior to their death. Share with your friends. Contact us Completed Tax Free Forms which have been stamped by Customs can be sent to: Standard and registered mail: Global Blue P.O. This particularly applies to the indirect tax system, i.e. “It’s also important that clients are aware that if they gift their children, they lose their assets, but they can still have some control and keep some income,” says Bollen. Belgium has a high position not only in the EU rank list of high-tax countries but also in the Organisation for Economic Co-operation and Development (OECD) list based on the tax burden on married couples with two children. Is imposed on the deemed income from immovable property located in Belgium are generally liable to pay inheritance tax Belgium! Balkan country has flat personal and corporate tax rates for real estate high taxation in the regions are higher! Can get married in Belgium and the United Kingdom of course, a tax belgium married tax benefits and tax ;. 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