Leaving Belgium in 2026: how to handle the special tax return
Leaving Belgium in 2026? A special tax return may be required. Check residence dates, holiday pay, foreign accounts and possible non-resident filing duties.
Leaving Belgium during 2026 can require a special personal income tax return for the period when you were Belgian tax resident, followed by a separate non-resident return if relevant Belgian income arises afterwards. The correct treatment depends on your residence, payment dates and individual circumstances.
Illustrative case: an employee moves abroad during income year 2026; no personal amounts or individual departure dates are reproduced.
What is the special return?
A special return closes the Belgian resident tax period when a taxpayer transfers their tax residence abroad during the year. It is not, by itself, a tax charged simply for leaving the country.
Consider an employee who leaves Belgium to settle abroad. The starting point is to identify when Belgian tax residence actually ends. Municipal deregistration is important evidence, but residence also depends on the home and centre of economic interests. Keep the deregistration certificate and evidence of registration and accommodation abroad.
The special return concerns the resident period beginning on 1 January 2026 and ending when Belgian tax residence ceases. It should not automatically include all payments shown on a full calendar-year payroll summary.
Filing deadline and practical preparation
The general filing period for a departure return is three months after departure. Check the deadline communicated by the tax office and arrange clarification promptly if the form gives a different date. Do not assume an ordinary annual filing deadline applies.
Use the special-return instructions provided by the tax office. Where a paper form is supplied, check the special assessment-year fields and taxable-period dates before completing it. A special return should not be confused with the ordinary annual return for income received in the preceding calendar year.
Allow enough time for delivery from abroad. Keep a complete copy of the signed return and proof of dispatch, and make sure the administration has your current foreign address and refund bank details.
Separate salary from departure holiday pay
Departure holiday pay can include different components: amounts relating to the current year's holidays and anticipated holiday pay for rights built up for the following year.
Check the employer's fiche 281.10, final payslips and payment records together. The classification on the fiche matters; the total settlement should not simply be entered again as a separate amount.
For the first taxpayer column, the usual mappings discussed here are:
Fiche code 250, taxable remuneration: return code 1250.
Fiche code 251, anticipated holiday pay: return code 1251.
Fiche code 286, withholding tax: return code 1286.
Fiche code 287, special social security contribution withheld: return code 1287, where applicable.
Fiche code 254, commuting allowance: return code 1254, where applicable.
Check these against the actual form and the taxpayer column that applies. A commuting allowance can require a separate exemption assessment; transferring its gross amount does not settle that question.
Anticipated holiday pay has specific taxation rules. Correct classification therefore matters even when the full payment comes from the same employer.
Payments made around the departure date
The date when income is paid or attributed must be checked alongside the end of Belgian tax residence. A payment for Belgian work can remain relevant to Belgian taxation even when it arrives after the move.
If the final settlement falls outside the resident period, a non-resident return may be needed instead of including the payment in the special return. For relevant income received in 2026, the ordinary non-resident assessment year is 2027; the applicable filing arrangements must be checked separately.
If a fiche combines payments from before and after the change of residence, ask the employer or payroll provider to clarify its coverage. Do not allocate the full amount to one return solely because it appears on a single document.
Why a short resident year does not guarantee a refund
Leaving partway through a year does not automatically produce a large tax refund. Rules for shortened taxable periods can reduce relevant annual allowances and limits.
Withholding tax is an advance payment, not the final liability. The outcome also depends on professional expenses, the treatment of holiday pay, applicable reductions and the final assessment. A calculation using a full year's allowances without checking the shortened-period rules can be misleading.
Foreign accounts and interest
Foreign accounts held during the resident period can still need to be mentioned in the special return. The annual tax-return declaration and reporting to the National Bank's Central Point of Contact (CPC) are separate obligations.
Check that any required CPC registration was actually completed. A foreign account mentioned in an earlier tax return is not, by itself, proof that it was registered with the CPC.
Interest also needs a separate review. Check statements for the resident period and whether taxable foreign interest must be included in the return. Reporting an account does not automatically report its income.
Coordinate with the new country of residence
A departure can create reporting obligations in two countries during the same calendar year. In particular, a Belgian final salary or holiday payment received after arrival abroad may require examination in both countries.
The relevant tax treaty and each country's domestic rules determine taxing rights and any relief from double taxation. Keep payslips, payment records, residence evidence and the eventual Belgian assessment notice.
Where a special inbound tax regime applied during Belgian employment, ask payroll to confirm how it was reflected in the departure-year fiche. Do not make an unsupported adjustment to taxable remuneration yourself.
Checklist before filing
Confirm the end of Belgian tax residence and retain supporting evidence.
Check the deadline, special-return fields and taxable-period dates.
Reconcile the fiche with final payslips and payment records.
Separate ordinary remuneration from anticipated holiday pay without double counting.
Review foreign-account reporting and taxable interest.
Confirm your address and refund details, then sign and retain a complete copy.
Check whether a later Belgian non-resident return and foreign reporting will also be required.
Frequently asked questions
Is the special return an exit tax?
The special return settles personal income tax for the Belgian resident period. Its existence alone does not establish a separate exit-tax liability; investment-related issues require their own analysis.
Should all departure holiday pay go into code 1251?
No. Check the split on the fiche: anticipated holiday pay may appear under code 251, while other components can be included in ordinary remuneration under code 250.
Can Belgium still tax salary received after I move?
It may, particularly where the payment relates to work performed in Belgium. Residence status, payment or attribution timing and the applicable treaty determine the return and treatment.
Does an earlier tax return prove my foreign account is registered?
No. Annual reporting in the tax return and CPC registration are distinct steps. Verify the registration separately.
Will I receive a refund because I worked only part of the year?
Not necessarily. Shortened-period rules and the other elements of the assessment can substantially affect the result.
Sources
BOSA — Explanation of tax fiches 281.10 and their codes — historical explanatory material; check the actual departure-year form.
This article explains a general framework and is not personalised tax advice. Tax rules change yearly, and the correct treatment depends on your exact situation.
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