Residents of Belgium are those who have established their domicile or, if they do not have a domicile in Belgium, their centre of economic interests in Belgium. Persons deemed to be residents of Belgium are those who have registered in the population register of a commune in Belgium. The fiscal residence of married couples and legal cohabitants is determined by the place where the family is located.
In civil law, domicile is essentially the same as residence in income tax law; the term is generally used when considering liability to inheritance tax.
Generally, an international assignee is considered to be a Belgian resident if:
- as a married person (or legal cohabitant), they are accompanied by their family to Belgium, or
- as a single person, they establish their permanent home and centre of economic interests in Belgium.