The Belgian tax administration published a Circular on the taxation of non-resident individual taxpayers on 9 December 2016. A division is made between 3 groups of non-resident individuals that contains (a) non-residents obtaining 75% of their professional income in Belgium and residing in an EEA state or tax treaty with Belgium, (b) non-residents obtaining 75% of their professional income in Belgium and not residing in an EEA state and (c) others.
Taxpayers falling within groups (a) to (c) are treated the same way as residents. The taxpayers of groups (a) and (b) are entitled to all personal deductions and federal tax reductions, and also the regional regulations concerning individual income tax of residents are applicable. Taxpayers of group (c) are only entitled to the personal deductions and to the federal tax deductions and reductions; they are not entitled to the application of the regional regulations on the income tax of residents.
