As mentioned in our Newsflash of 18th March 2021, following the decision of the European Court of Justice, the Belgian tax authorities have sent a questionnaire to many taxpayers, in order to gather specific information which will allow them to attribute a value/cadastral income to foreign properties.
In case the properties abroad were owned before 1 January 2021, the Belgian tax authorities have already communicated a notification to submit the information either via MyMinfin or via a specific form. The form through which the information needs to be completed can also be consulted through the official website of the Belgian tax authorities (Dutch / French).
If the information was not yet provided towards the Belgian tax authorities, it is now the last call (for taxpayers with foreign real estate) to do so considering the deadline of 31 December 2021. The declaration can be submitted as follows :
- Via MyMinfin (My property -> Consult my property details -> Declare an asset abroad). That is the fastest and simplest way.
- Via the form which should be filled in and sent :
- Either to the following email address : foreigncad@minfin.fed.be
- Either by post to the following address :
- FOD Financiën – AAPD – Cel Buitenlands KI
- Gaston Crommenlaan 6 – box 459
- 9050 Ledeberg
If the declaration has not yet been performed, you may have already received (or you may still expect) a reminder in November 2021. For the cases where the property would have been acquired after 1 January 2021, we would like to stress the fact that the declaration should be made spontaneously.
Failure to file this declaration can result in an administrative fine of between EUR 250 and EUR 3,000.
If you file your personal income tax return together with your partner but only one of you owns a property abroad, only the owner of the property abroad has to submit the declaration.
For the properties acquired after 1 January 2021, taxpayers (who acquired foreign real estate) must contact the Belgian tax authorities spontaneously. Indeed, in such a case, a declaration has to be requested within 4 months following the purchase date. The declaration can be submitted in the same manner as for property abroad acquired before 1 January 2021.
What happens after the filing of the declaration ?
Upon receipt of the declaration(s), the Administration of Measurements and Valuations will determine a cadastral income for each property or group of properties and will notify the taxpayers of each cadastral income by registered letter. Taxpayers will have the opportunity to object to the cadastral income notified within a period of 2 months. The first notifications will be sent at the beginning of 2022.
As a short reminder, please note that the new cadastral income of the real estate located abroad will be used to determine the taxpayer’s real estate income as from the income tax declaration which will have to be submitted in 2022 (for the 2021 income).
Need more information ?
Consult the FAQ about the determination of the cadastral income (Dutch / French) and the FAQ about real estate income (Dutch / French).
In case you could not find an answer to your question there, do not hesitate to send your question to the email address foreigncad@minfin.fed.be or contact the Contact Centre of the Belgian tax authorities on 02 572 57 57.
Author: Philip Maertens, Partner PwC Belgium
