An Expat Guide to Living in Belgium (Updated 2025)
If you’re a UK citizen living in or planning to move to Belgium, it’s essential to understand how your finances will be affected. Belgium’s tax system differs significantly from that of the UK, and there are serious consequences for non-compliance.
Alongside our expertise in Retirement and Investment planning and to help you navigate local tax situations and reporting, we’ve partnered with local experts based in Belgium who provide on-the-ground insight and support. Our combined knowledge ensures you get practical, compliant, and tax-efficient advice tailored to expat life.
This guide walks you through key areas: residency rules, taxation, pensions (including QROPS and SIPPs), social security contributions, and important expat tax considerations such as the Belgian tax treaty and special regimes.
Asset Reporting
Once you become a Belgian tax resident, you must declare worldwide income and assets, including foreign property, bank accounts, trusts, and investments. Belgium participates in the Common Reporting Standard (CRS), so undisclosed foreign assets are likely to be identified. Penalties for non-compliance can be severe.
Belgian Tax Residency
- You spend more than 183 days per year in Belgium (consecutively or not).
- Your main professional activity or centre of economic interest is in Belgium.
- Your family lives in Belgium, even if you work abroad.
As a resident, you are subject to taxation on worldwide income. Non-residents are taxed only on Belgian-source income.
Belgian Taxation & Social Security Contributions
Income Tax
- 25%: Up to €15,200
- 40%: €15,201 – €26,830
- 45%: €26,831 – €45,330
- 50%: Over €45,330
Capital gains on private assets are generally exempt, except on professional or speculative transactions. Gains on Belgian real estate by non-residents are taxed at 16.5% (plus local surcharges).
- Employees pay around 13.07% contributions; employers pay approximately 25-30%.
- Self-employed social contributions are approximately 20.5% on professional income.
- Foreign pensions may be exempt from Belgian social security contributions, depending on treaties or status.
Inheritance and Gift Tax in Belgium
Unlike some countries, Belgium does not enforce forced heirship rules, allowing more flexibility in estate planning.
UK Pensions & Retirement in Belgium
Defined Contribution (DC) Pensions
- Access to flexible drawdown options
- Simplified currency management (GBP/EUR)
- Better control of death benefits and succession
Defined Benefit (DB) Pensions
DB pensions offer guaranteed lifetime income but less flexibility. Transfers might be considered if you need lump sums or anticipate changes in health or scheme viability.
Pension Transfer Options
- Keep pensions in the UK — viable but potentially less flexible post-Brexit.
- QROPS: UK tax-free transfer option, with taxation in Belgium according to local rules.
- SIPPs: FCA-regulated, flexible with broad investment options, popular among expats.
Here’s more information on UK Pension Transfers.
- Belgian tax authorities treat foreign pensions as taxable income.
- The Belgium-UK Double Tax Treaty helps avoid double taxation.
- Lump sum options and tax treatments vary; expert advice is recommended.
While Belgium does not have a Golden Visa scheme, it offers several tax incentives and special rulings that can benefit expats and highly skilled workers:
Special Expat Tax Regime (Tax Ruling for Expatriates)
Belgium allows employers to request a special tax ruling for expat employees. This ruling can provide significant tax advantages such as:
- Partial exemption of expatriation allowances and reimbursements (e.g., housing, travel, school fees)
- Reduced taxable income for certain expat-specific costs
- Exemption from social security contributions on specific expat benefits
This regime is commonly used by multinational companies to attract foreign executives and specialists.
Belgium permits employees, including expats, to deduct certain professional expenses, which can reduce taxable income, such as costs related to relocation, temporary accommodation, and commuting.
Final Thoughts
- Declare foreign income and assets accurately
- Review pension transfer options carefully
- Understand regional inheritance tax rules
- Work with a bilingual cross-border financial adviser
Contact Us
Looking for personalised advice tailored to your move to Belgium?
Whether you want help with pension transfers, tax compliance, or residency planning — we’re here to support you.
✅ Speak with UK-Belgium cross-border experts
✅ Work with local, bilingual partners based in Belgium
✅ Get a tailored plan for pensions, taxes, and residency
👉 Contact us today to book your free consultation.
