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Student employment and taxes

The wages you earn as a working student can have consequences for your parents' taxes and your own taxes. 

Information for international students

Upon their arrival in Antwerp, international students have to register with the municipality and apply for an electronic residence permit. The electronic residence permit will only be granted after a residence check. This may take some time.

Students who are EU nationals are not required to go through the entire procedure. Students from neighbouring countries (the Netherlands, Luxembourg, Germany and France) can also request the temporary residence document ‘Annex 33’.

Other EU students can end the procedure once they have Annex 8 (which is a provisional document proving they are registered). You can legally reside in Belgium with these documents. If you do wish to receive an electronic residence permit, you will have to state this and you will also be required to pay for it.

If you wish to be employed as a student, we recommend applying for the electronic residence permit. As a result, you will have a national registry number and will be entitled to a tax rebate (when you submit your tax return) if you have a taxable income of less than € 8860 in 2019. Without the card you will be considered a "non-resident". Tax rebates are also granted to non-residents, provided that they earn at least 75% of their worldwide professional income in Belgium. Therefore, they have to submit a "non-resident income tax return". If not, tax rebates to non-residents are not possible.

Another advantage of the electronic residence permit is that it will be easier to access the 'student at work - 475 hours' module.

You can obtain more information about the various residence documents from Hilde Didden at the International Relations Office: Phone + 32 3 265 44 31, hilde.didden@uantwerp.be.       

Impact on your parents' tax status

Your parents receive a tax concession for the children they provide for and who are still registered as living at their parents' address on 1 January of the year in which the tax return is filled out. These are dependant children. If you earn too much, your parents may lose this tax concession.

You can find an overview of tax concessions per dependant in the brochure and online on the Centen voor Studenten website.

If on 1 January 2020 you are still a member of your parents household and your net earnings in 2019 do not exceed €3330 then you are considered a dependant for tax year 2020 and your parents will be taxed as such. This amount increases to €4810 for single-parent households.
 
 

Impact on your own taxes

If you earn more than a certain amount, you will have to pay your taxes yourself. You only have to pay taxes on your income for 2019 if you have a net taxable income of € 8860 or above.

You can find a sample calculation of your net earnings on the Centen voor Studenten website.
If you receive an allowance, then 80% of this amount will be taken into account when calculating your net taxable income.
Based on the declaration which you submit as a student, the tax department will refund the withholding tax on your income.

Do you have to fill in your own tax return as a student?

If you are a student and you have an income then you have to declare it.
Often, you will automatically receive a tax return form - once you are 18 or if you have already worked. If this is not the case, then you should contact the tax department and check this. The form has to be filled in and returned before 30 June of the tax year.
If your net taxable income is less than €8860, the withholding tax on your professional income - which your employer will have deducted - will be reimbursed in full.
Did your employer deduct a solidarity contribution from your wages? In that case, no withholding tax has been deducted from your wages. You will not receive a tax rebate.
Your employer will send you a tax form which you can use to fill in your tax return form. You can find more information about how to fill in a tax return on the website of the Federal Public Service Finance.
 

Contact

Federal Public Service Finance Tel. +32 2 572 57 57