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TaxStudents and grant holders (PhD students and postdoctoral researchers) Students and grant holders are not liable to tax as individuals. They will not receive a tax return, but they will be issued with an exemption certificate. Contact the Human Resources Department for more information about tax exemption conditions for grant holders.
PhD students, researchers and academics employed under an employment contract
An individual tax return must be completed by all individuals in Belgium who, on January 1st of the tax year in question:
• are included on the National Register;
• have their domicile or centre of financial interest in Belgium;
• are not exempt from the requirement to submit a tax return.
They must submit their individual tax return each year to the department specified on the tax return.
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4/01/2013
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