No Belgian Exit Tax: Clean Departure
Belgium does not have a general exit tax on individuals departing. There is no deemed disposal of investment portfolios, shares in Belgian or foreign companies, real estate, or other assets when you permanently leave Belgium. This means: departing Belgium residents with large investment portfolios face no immediate Belgian tax event on departure. The distinction from France (impôt de sortie) is significant — Belgian investment portfolios can be transferred abroad without any Belgian CGT consequence. Belgium does have a Taxe sur les Comptes-Titres (Securities Accounts Tax, TCT) — an annual 0.15% tax on securities accounts above €1,000,000 held by Belgian residents. On departure: this TCT ceases to apply (non-residents are no longer subject to it). Capital gains on shares: Belgium generally does not tax capital gains on shares for individuals (there is no Belgian CGT on shares, except for speculative gains — treated as taxable 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 CGT on property gains for private individuals (the general rule — though specific anti-avoidance provisions apply for quick sales).
Commune Deregistration from the National Register
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.
Belgian Special Tax Status for Expatriates: End on Departure
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 30% flat expense allowance (up to €90,000/year) for qualifying foreign employees assigned to or recruited in Belgium, valid for maximum 5 years. 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.
Belgian Pension (Pensie/Pension) and Social Security Abroad
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 ONPFA/PDOS (Office National des Pensions) for payments. Belgian state pension: fully portable internationally. Payable from age 65 (standard; Belgium is moving toward 67 by 2030). The pension is based on lifetime Belgian earnings and contributions. Contact ONP (Pension.fgov.be) before departure to: (1) request your pension statement (relevé de carrière / loopbaanoverzicht); (2) register your overseas payment details. International payments: ONP pays internationally 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. Under most DTAs, the country of residence has primary taxing rights on pensions — 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. Second pillar pension is generally payable from age 60 (or at retirement age). Belgian social security contributions (cotisations ONSS): cease when Belgian employment ends.
Final Belgian IPP/PB Return and Non-Resident Property Tax
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); return deadline is June 30 (online). 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 (typically 6–8% of the federal income tax) — 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 (Taxe des Non-Résidents / Belasting der Niet-Inwoners). File annually via Tax-on-Web. Capital gains on Belgian property: generally exempt for private individuals — Belgium has no CGT on private property gains (with exceptions for 'speculative' disposals).