Moving from Belgium
Moving from Belgium to Portugal: the tax checklist
What to close in Belgium, what to open in Portugal, and how to get the year you move right.
In short
Moving from Belgium to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and Belgium have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the Belgian side
| Step | What to know |
|---|---|
| Deregister from your commune | Tell your commune you are leaving for Portugal so your official residence ends on the right date. |
| Final Belgian tax return | The year you leave is split: resident until you move, then non-resident for any Belgian-source income. |
| Social security | Self-employed people stop contributing to their Belgian social insurance fund when activity moves abroad. EU rules decide where you pay; only one country at a time. |
| Belgian company | If you keep a Belgian company and manage it from Portugal, its tax residence may move with you. Plan this with your Belgian adviser. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave Belgium, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Do I keep paying Belgian social security if I work from Portugal?
Usually not. Under EU coordination rules you pay in the country where you work, unless you are posted temporarily with an A1 certificate.
Is my Belgian rental income taxed in Portugal?
Belgium keeps the right to tax Belgian property income. As a Portuguese resident you declare it too, and the double tax treaty avoids taxing it twice.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.