Moving from Belgium Tax Guide 2026: Exit Tax & Pension

Belgium does not tax unrealised gains on all assets when you leave, and there is no deemed sale of real estate. Since the 2026 capital gains reform, however, an exit tax applies to residents who emigrate: the move is treated as a deemed disposal of financial assets (shares, bonds, funds, crypto-assets and similar) and the latent gain on those assets is taxed at the 10% rate (advisers report that gains accrued before 1 January 2026 are excluded). Payment is deferred automatically if you move within the EEA or to a treaty country with information exchange and collection assistance, and can be deferred on request (with a financial guarantee) elsewhere. The deferral ends if you sell or pledge the assets, and the payment obligation lapses if you move back to Belgium within 24 months or once 24 months have passed after you leave; an annual certificate is needed to keep the deferral. The law (of 6 April 2026) applies from 1 January 2026, so check how your departure date is treated. The rules are new and detailed, so get Belgian advice before you leave if you hold a sizeable portfolio. Belgium also has a Taxe sur les Comptes-Titres (Securities Accounts Tax, TCT) — an annual tax on securities accounts with an average value above €1,000,000 (0.15%, rising to 0.30% from 1 June 2026 according to FPS Finance). Residents pay it on accounts anywhere; non-residents remain liable on securities accounts held with Belgian financial institutions (unless a tax treaty prevents it), so leaving does not by itself end the tax on Belgian-held accounts. Capital gains on shares: since 1 January 2026 Belgium taxes individuals' gains on shares and other financial assets at 10% (the first €4,855 of gains per person each year is exempt), and speculative gains remain taxable as income. Dividends: Belgian withholding (précompte mobilier / roerende voorheffing) at 30% applies to Belgian-source dividends — this continues as a non-resident (the withholding is the final Belgian tax on dividends). Belgian real estate: if you retain Belgian property, rental income is taxable (see below). No Belgian tax on property gains for private individuals who hold built property for more than five years (eight for land) and none on the main residence; gains on quicker sales are generally taxed.

Belgium's population is registered in the Registre National des Personnes Physiques (National Register) / Rijksregister, maintained at the level of each commune (municipality). When leaving Belgium permanently: visit your commune's Administration communale (gemeenteadministratie) and declare your departure. You will be 'radiation' (cancelled from) the national register. The commune deregistration date becomes your official Belgian residency cessation date for Belgian tax purposes. Documentation: bring your identity documents and proof of destination (rental agreement, employment contract abroad, or similar). Belgian eID (electronic identity card): surrender or retain — it technically expires, but the eID number is not revoked. Your Belgian national number (numéro national / rijksregisternummer) remains permanently assigned to you — useful for Belgian pension, property matters, and any future Belgian tax obligations. Belgian tax reference number (BEL tax ID): retained permanently. SPF Finances (Belgian tax authority): is automatically notified via the commune system when you deregister. Your Belgian tax dossier is transferred to the non-resident taxation unit.

Belgium's special tax status for expatriate executives and specialists (régime spécial d'imposition / bijzonder belastingregime) — reformed significantly in 2022 — allows qualifying foreign professionals working in Belgium to treat Belgium as a 'place of activity' (not domicile), excluding certain costs from Belgian taxable income. The reformed 2022 regime: offers a tax-free expense allowance for qualifying foreign employees assigned to or recruited in Belgium. Since 1 January 2025 (law of 18 December 2025, applied retroactively) the allowance is up to 35% of gross remuneration with no annual cap (it was 30%, capped at €90,000), the minimum gross salary is €70,000 (it was €75,000), and the regime runs for an initial 5 years with renewal possible. When you leave Belgium: the special status ends immediately. There is no clawback of the tax benefits received during the special status period. Your Belgian employer should update payroll from your last day of Belgian employment. The special status is not available in the year after departure — it is a Belgium-specific relief tied to Belgian employment and residency. Non-Belgian nationals who entered Belgium under this regime should verify with their HR that all social security obligations are correctly settled on departure.

Belgium's statutory pension system (régime légal de pension / wettelijk pensioenregime) is administered by the ONSS/RSZ (Office National de Sécurité Sociale) for contributions and the Federal Pension Service (SFP/FPD, formerly the ONP/RVP) for payments. Belgian state pension: fully portable internationally. The legal retirement age is 66 for pensions starting between 1 February 2025 and 31 January 2030, and 67 for pensions starting from 1 February 2030 (it was 65 until the end of 2024); earlier retirement is possible under career and age conditions. The pension is based on lifetime Belgian earnings and contributions. Contact the Federal Pension Service (mypension.be) before departure to: (1) request your pension statement (relevé de carrière / loopbaanoverzicht); (2) register your overseas payment details. International payments: the Federal Pension Service pays abroad by bank transfer. Annual 'life certificate' (certificat de vie / levensbewijs) required — can be obtained at your local authority abroad. Belgian pension withholding: Belgium withholds précompte professionnel on pension income for non-residents. How a Belgian pension is taxed once you live abroad depends on the treaty with your new country and on the type of pension (for example, under the US-Belgium treaty private pensions are taxable only in the country of residence, but social security payments are taxable only in the paying state — see the section below). Check the treaty before assuming Belgian withholding is creditable. Complementary pension (2nd pillar, pension complémentaire): occupational pension plans regulated by the WAP/LPC law — benefits are preserved on departure. Contact your plan administrator or assureur (insurance company) for non-resident payout arrangements. The earliest payout age for a second pillar pension depends on the plan rules and the law; check your plan. Belgian social security contributions (cotisations ONSS): cease when Belgian employment ends.

Final Belgian income tax return: Belgium's personal income tax is called IPP (Impôt des Personnes Physiques) / PB (Personenbelasting). File your final IPP/PB return for the year of departure via Tax-on-Web (finances.belgium.be). Belgian tax year = calendar year (January–December); the filing deadline is set each year (for the 2026 filing season: 30 June for paper returns, 19 July for Tax-on-Web returns and 31 October 2026 for Tax-on-Web returns declaring specific income), so check the dates on the tax authority's site. The return covers January 1 to your departure date for Belgian-source income, plus worldwide income for the period of Belgian residency. Commune surcharge (centimes additionnels / opcentiemen): Belgian income tax includes a commune surcharge (0–9% of the federal income tax depending on the commune, about 7.5% on average for assessment year 2026) — this applies for the period of commune residency in the departure year. Non-resident taxe communale des non-résidents (TCR): non-residents with Belgian-source income who no longer have the commune surcharge system still pay a non-resident commune surcharge via the TCR — a 7% surcharge on non-resident Belgian-source income. Belgian property: if you own Belgian real estate as a non-resident, you pay: (1) Précompte immobilier (PRI) — annual property tax based on the revenu cadastral (cadastral value); (2) income tax on rental income — non-residents declare Belgian real estate income on the non-resident return (impôt des non-résidents / belasting niet-inwoners). File annually via Tax-on-Web. Capital gains on Belgian property: generally exempt for private individuals who sell built property after more than five years (land after more than eight), and on a main residence; sales within those periods are generally taxed (16.5% for built property sold within five years; 33% for land sold within five years and 16.5% between five and eight years, plus the communal surcharge).